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Class _XX52d 


Book—_J-3 t"L 

Copiglu N n __ 


CQEHUGHT DEPOSm 






























THE SILENT ADVISER 
TO THE CATERER 


B, 

LEOPOLD GRANITZ 


Author of 

“The Power of Food Control” 

Awarded the Grand Prize 
Hotel and Restaurant Exposition 
Chicago, May, 1922. 


Published by 

The Granitz Publishing Co. 

39 West Adams Street 

Chicago, Illinois 


-Gt7 


COPYRIGHT 1924 
BY 

LEOPOLD GRANITZ. 




C1A778085 


FEB 12 1924 

























"VURING my many years of close connection with every detail 
t t of the catering business, I have devoted all my time to study 
of Food Control in all its details, with the sole object in mind 
to ascertain reliable standard index figures for gross profit percentages 
according to prevailing conditions; also to limit the operating expenses 
to an extent that safety allows the restaurant man that liberal profit 
to which he is justly entitled, and on a par with any other business 
that merchandises for profit. 


My chief aim is to teach how to obtain the daily gross and net 
profit with a minimum of clerical effort, as well as obtaining the neces¬ 
sary figures for the Income Tax Report. I have not only eliminated 
much cumbersome bookkeeping, but have provided for the simplest 
and most practical internal control for the catering business, which can 
be exercised without a know/ledge of technical bookkeeping, with but 
little time necessary to devote to the work, and with scarcely any ex¬ 
pense. 

My “Money Making Bill of Fare” (which I include in this book) is 
the result of much original research work in kitchen practice and 
stewardship. It demonstrates in practical commonsense manner the 
construction of the bill of fare that will help greatly to insure the 
financial success of the enterprising caterer. 

The contents of this book is not based on theory but on many years 
of practical experience; all my statements carry their own proofs, and 
all my suggestions and advice are warranted by a thorough catering 
knowledge. 

May this book be a benefit to all those, who are also devoting their 
life to the art and business of catering. 


THE AUTHOR. 



CONTENTS 


Part I 

Food Control, is elucidated in all its variations, with the object in view to 
ascertain proper standards of gross profit and stewards percentages, 
for effectively controlling the utilization of raw material. 

Pages 

Form 1. Inventory Sheet.11,13,15,17,19 

Form 2. Inventory Book .29 

Form 3. Inventory Book . 31,33,35,37 

Form 4. Bill Book .43,45,47 

Form 5. Bill Book .51,53 

Form 6. Daily Purchasing Sheet.54,55 

Form 7. Daily Purchasing Sheet.54,55 

Form 8. Monthly Purchasing and Gross Profit Sheet. 

Insert between.56 and 57 

Form 9. Inventory Transfer Sheet .58,59 

Form 10. Percentage Table (in proportion to purchases).65 

Form 11. Waiters’ Checks .69,71 

Form 12. Daily Consumption Sheet .72,73 

Form 13. Daily Consumption Sheet .72,73 

Form 14. Bill Book .79 

Form 15. Daily Portion Sheet (“Granitz Senior” System).. .83, 85, 87, 89, 91 

Form 16. Allowance Transfer Sheet.103 

Form 17. Daily Receiving Sheet .106, 107 

Form 18. Principal Ingredients of Sauces and Dressings.117 

Form 19. Weekly Receipts Sheet (“Granitz Senior”).119 

Form 20. Weekly Receiving and Gross Profit Sheet (“Granitz 

Senior”) .120,121 






















CONTENTS 


Part II 

Accounting, as it applies to the catering business, demonstrating how to 
arrive at the Net Profit and Net Worth of the business, without any 
further knowledge of technical bookkeeping on the part of the caterer. 

Pages 

Form 21. Daily Expense Sheet .129 

Form 22. Daily Expense Sheet .131 

Form 23. Expense Adjustment Sheet .137 

Form 24. Monthly Net Profit Sheet .141 

Form 25. Consumption of Raw Material and Net Profit in comparison 

with Receipts.145 

Form 26. Food Supply Operating Expense—Net Profit in comparison 
with Receipts (with special consideration of Payroll and 

Net Profit) .147 

Form 27. Daily Report of Gross and Net Profit.151 

Form 28. Yearly Gross and Net Profit Sheet.151 

Form 29. Financial Statement .155 

Form 30. Weekly Report (“Granitz Senior”) ..160, 161 












CONTENTS 


Part III 

Income Tax procedure reduced to a simple process of copying the results of 
operations from specially devised records, (described in Parts I and 


II) onto the government’s tax blanks. 

Pages 

Form 31. Income from Business..171 

Form 32. Yearly Operating Expense Sheet .174, 175 

Form 33. Depreciation Sheet .177 

Form 34. Individual Income Tax Return .187 


Part IV 

The Money-Making Bill of Fare illustrates fully how to select the most 
profitable dishes for the “du jour” bill of fare to insure the financial 


success of the enterprise. 

Pages 

Form 35. The Money-Making Bill of Fare.196,197 

Form 36. Comparative Consumption of Meat, Poultry and Fish.203 

Form 37. The Gross Profit of a full Loin.204,205 
























































• 



















































































































































































.. 




































































































































































, 
































■ * 
























































Part I. 


FOOD CONTROL 























The Silent Adviser to the Caterer 






































































































* 



















































Food Control 


3 


FOOD CONTROL. 

Never in the history of the catering business has Food Control been men¬ 
tioned oftener than in the past two years. Hotel and restaurant conventions 
made Food Control their principal topic of discussion, and hotel magazines 
devoted many pages to this subject, emphasizing its necessity and great im¬ 
portance. There is hardly a restaurant man who has not heard about Food 
Control, still I believe, as the words “Food Control” have often been abused 
and misunderstood, it will be of great advantage to explain here what Food 
Control means to every restaurant man and his business. 

The function of Food Control is to analyze the food supplies purchased, to 
ascertain if the raw material has not been wasted or misused, or found its 
way out of the kitchen or the storerooms without being paid for. The only 
place where one can and must save in order to make the profit that is due 
an efficient management, is in the kitchen, and you will surely believe it, if 
you realize that nearly half of your total receipts is spent for buying food 
supplies, and that the possibilities to save on the operating expenses,, handled 
fully in Part 2 of this book, are but small and limited. It is not absolutely 
necessary that you be in your kitchen day and night in order to watch the 
help, because Food Control will call to your attention immediately, if there 
is anything wrong. On the proper and conscientious handling of your raw 
material depends your profit, while mismanagement causes losses, and will 
eventually lead to total failure. 

Food Control is closely related to the gross profit percentage. Gross profit 
is the difference between your sales and consumed raw material. Dividing 
the gross profit by the receipts or sales, will give you the gross profit per¬ 
centage. 

For instance: 

Total sales for the month.$15,000 100% 

Consumed raw material. 6,250 41#% 


Gross profit 


8,750 


58 # % 










The Silent Adviser to the Caterer 

- 
























































































































Food Control 


5 


The gross profit percentage in this case is 5 8y§ per cent, or in other words, 
in this month you made a gross profit of 58^ cents on each dollar received, 
or you spent 41^ cents for each dollar of sales for food supplies. And these, 
as you will see later, are the figures to be watched closely, in order to make 
your business a success. 

In spite of the fact that Food Control is the soul of the catering business, 
there are thousands of restaurant men, particularly the smaller ones, who 
are still without it. I am convinced that many of these men earnestly be¬ 
lieve in the great power of Food Control, but feel that they cannot afford to 
have such a system installed in their establishment. The “Granitz System” 
will benefit just such restaurant men, as it shows how the food can be con¬ 
trolled in an easy and simple manner, without any assistance from outside, 
requiring but very little time to take care of it, and with hardly any expenses 
at all. 

But do not believe that this system is only for caterers who are feeding 
500 to a thousand persons daily, or for restaurant men who never have had a 
controlling system; it applies, in its various forms also to the larger places 
which accommodate several thousand patrons per day, and who maintain a 
special auditing department. By reading this book carefully this class may 
also find that the “Granitz System” is much simpler, and yet more success¬ 
ful than the methods in use, and besides will save 80 per cent or even more, of 
present auditing expenses. 

The “Granitz System” does not apply to restaurants only, it can be used 
with equal success by hotels, cafeterias, clubs, lunch rooms, coffee shops, in 
short, by any of the present day establishments where food is served for 
profit. 

STOCK AND STOREROOMS 

First of all, stock is to be taken at the time when this system is started, as 
well as at the end of each calendar month. But before I express my opinion 
as how to do this best, I will make a few suggestions concerning the arrange¬ 
ment of stock—and storerooms, which are intended for larger establishments. 

In general, there are special “Meat Boxes” to receive meat, poultry, ham, 






















The Silent Adviser to the Caterer 












































































































Food Control 


7 


bacon, etc.; “Fish Boxes” to keep fish, lobsters, crabs, shrimps, clams, scal¬ 
lops, etc., in good condition; “Vegetable Boxes” where fresh fruits and vege¬ 
tables are kept, also ice boxes for other perishable goods like milk, cream, 
butter, eggs, catsup, chili sauce, horseradish, olives, mustard, salad and olive 
oil, caviar, cheese, etc., though in the most places these supplise are stored 
either in the meat or vegetable boxes, according to size, space and conveni¬ 
ence. 

The storeroom is the place for canned goods, groceries and operating sup¬ 
plies. By operating supplies we understand articles, which serve to improve 
the service, for instance, paper doilies, chop frills, skewers made of paper, etc., 
or goods which are used for cleaning and operating purposes, as matches, 
toothpicks, paper towels, twine, candles, soaps of all kind, metal polish, 
disinfectants, denatured alcohol, scrub and other brushes, mops, pails, tubs, 
electric globes, etc. 

Of course, it is necessary that food supplies in the different ice boxes 
should be kept in order, in a way that they can be seen at a glance. Great 
care should be taken in the arrangement of the storeroom, especially the 
larger ones, where hundreds of different articles are stored. In the first place, 
I am of the opinion that food supplies should be kept separate from the 
operating supplies, because the former serves to find the correct gross profit 
figures with the help of Food Control, while the operating supplies are 
handled by the “Accounting” department as a part of the operating expenses. 
The top shelf in the storeroom is the most convenient place for these operat¬ 
ing supplies, while the canned goods and groceries may be placed on the 
lower shelves, possibly in alphabetic rotation. Good judgment should be used 
in this alphabetic arrangement, so that lima beans, string beans, wax beans, 
kidney beans, etc., are placed side by side under “B”, and that table sauces, 
for instance, Harvey sauce, anchovy sauce, Lea and Perrins, A-I sauce, 
Durkey's dressing, tobasco sauce, etc., should find their common place under 
sauces “S”. Blackberries, blueberries, gooseberries, loganberries, raspberries, 
strawberries, etc., belong together under berries “B”, while bay leaves, carra- 
way seed, coreander seed, cloves, English mustard, ginger, marjoram, mace, 































8 


The Silent Adviser to the Caterer 






9 


Food Control 

nutmeg, paprika, pepper, savory, saffran, turmeric, thyme, etc., are to be 
kept under the name spices “S”. 

Special attention is to be paid to the groceries you receive in bulk. Have 
tin-fitted wooden containers made—barrel form—with covers, holding a little 
over one hundred pounds, for your coffee, flour, granulated sugar, navy beans, 
etc., marking the contents on the outside of the container. Nothing 
should be on the floor, and even the containers just mentioned should 
rest on a three inch platform, to allow for daily sweeping of the store- 
room floor without moving a number of packages. Other bulk goods which 
are bought in smaller quantities, including barley, cocoa, cornmeal, English 
mustard, farina, lentils, split peas, tapioca, tea, vermicelli, etc., are best placed 
in tin cans, holding about 25 pounds; cracker cans are well suited for that 
purpose. Paint them black, mark in white paint on the outside what the cans 
contain, and place them in rotation on the shelves among the other supplies. 
Canned goods coming in small and large tins should be kept together; first, 
the large tins, then the small ones. If your storeroom is arranged in this way, 
it will be easy for everyone to find the desired article at once. Even a new 
man will be able to locate the articles desired equally promptly. It is also 
advisable to have little cards attached to the lower part of the shelves, indi¬ 
cating the name of the goods. At a glance the storekeeper can see, which 
food supplies he is out of, in case he forgot to put them down on his ordering 
list, when he issued the rest of the articles on requisition. 

Cleanliness is a very important factor in the restaurant business, especially 
at places where perishable foodstuffs are kept. I therefore, cannot recom¬ 
mend strongly enough, that the wooden bottoms of the ice boxes be taken 
out at least twice a week and scrubbed thoroughly, as well as the floors of 
the meat box, fruit box and storeroom. 

INVENTORY 

Inventory of the food supplies as well as of the cooked and prepared food 
is to be taken at the end of each month in your different service departments 
and ice boxes. This is done during the hours when there is little business. 

For inventory purposes, use ruled sheets with one column on the left for 







Food Control 


11 


the quantity, and two columns on the right for unit cost and total, as the fol¬ 
lowing form will show. 


INVENTORY SHEET—Form 1 
Kitchen 


32 

lbs. Ribs of beef. 

.@ 

.28 

$ 8.96' 


12 

lbs. Short ribs . 

.@ 

.10 

1.20 


24 

lbs. Corned brisket of 

beef. .. .@ 

.22 

5.28 


5 

lbs. Pork tenderloin . 

.@ 

.48 

2.40 

> 7 

6 

lbs. Calf’s liver . 

.@ 

.32 

1.92 


15 

lbs. Breast of lamb . . 

.@ 

.15 

2.25 


5 

lbs. Pork sausage . ... 

.@ 

.22 

1.10 


4 

lbs. Cooking butter . . 

.@ 

.45 

1.80 

21 

2 

doz. Eggs . 

.@ 

.38 

.76 

23 

4 

lbs. Roast pork . 

.@ 

.30 

1.20" 


3 

lbs. Roast lamb . 

.@ 

.30 

.90 


6 

lbs. Roast veal . 

.@ 

.25 

1.50 

r 7 

8 

lbs. Roast beef . 

.@ 

.47 

3.76 


J4 

gal. Lamb stew . 

.@ 




18 

lbs. Lobster, cooked . 

.@ 

.82/ 2 

14.85 

3 

3 

lbs. Shrimps, cooked . 

.@ 

.3314 

1.01 

5 

10 

lbs. Salmon, cooked . 

.@ 

.30 

3.00 


6 

lbs. Codfish . 

.@ 

.16 

.96 

> 6 

3 

Baby pike, broiled.... 

.@ 




lbs. Fowl . 

.@ 

.34 

1.45 ^ 


3lbs. Fowl, cooked ... . 

.@ 

.8124 

3.10 

- 8 

3 

lbs. Turkey, roasted . 

.@ 

.77 

2.31 


85 

lbs. Potatoes . 


.02 34 

2.12 ‘ 

11 

y 2 doz. Bananas . 

... doz. @ 

.36 

,8| 

12 

y 2 doz. Oranges .doz. @ 

Cold Meat Department 

.58 

.29 J 


6 

lbs. Whitefish, boiled 

.@ 

•42/ 2 

$ 2.55 

6 

4 

lbs. Ham, boiled. 

.@ 

.26*4 

1.06 

9 









































Food Control 


13 


Cold Meat Department (Continued). 


9 J /z oz. Chicken white meat, pound.@ 

2.50 

1.45i] 


16 oz. Chicken dark meat, pound.@ 

1.40 

1.40 f 

8 

2 lbs. Swiss cheese . 

.@ 

.62 

1.24] 


1*4 lbs. American cheese ... 

.@ 

.32 

.48 [ 

13 

1 gal. French dressing . . . . 

.@ 


1.45 

25 

34 gal. Mayonnaise dressing 

.@ 

1.45 

.73 

21/23/25 

*4 gal. Roquefort cheese dressing.@ 

2.70 

1.35 

13/25 

1 gal. Russian dressing . . . 

.@ 


1.15 

25 

34 gal. 1000 Island dressing. 

.@ 

1.70 

.85 

21/23/25 

34 lbs. Lobster meat. 

.@ 

2.45 

1.23 

3 

6 lbs. Chicken salad. 

.@ 

1.30 

7.80 

8 

3 lbs. Crab meat . 

.@ 

3.00 

9.00 

4 

2 cans Peas, No. 10.. 

.doz. @ 

12.60 

2.10 

11 

6 tins Sardines .. 

.doz. @ 

2.88 

1.44 

25 

12 cans String beans, No. 10 

.doz. @ 

6.75 

6.75 

11 

10 lbs. Granulated sugar . . . 

.@ 

.09 

.90 

24 

*4 crts. Head lettuce .@ 

Fruit Pantry 

2.50 

1.25 

11 

20 lbs. Butter . 

.@ 

.48 

$ 9.60 

21 

25 lbs. Crackers . 

.@ 

.12 

3.00 

25 

15 lbs. Coffee . 

.@ 

.28 

4.20 

16 

2 lbs. Cream cheese . 

.@ 

1.25 

2.50] 

[ 13 

5 lbs. Roquefort cheese . .. 

.@ 

.52 

2.60 j 

2 cans Ripe olives . 

.@ 

.98 

1.96 

25 

2 lbs. Green tea . 

.@ 

.48 

4 .96 

17 

1 Water melon . 

.@ 


1.00' 

1 12 

*4 doz. Grapefruit . 

.@ 

1.50 

.75 

J 

12 lbs. Loaf sugar . 

.@ 

.12 

1.44 

24 

4 cans Peaches, No. 2*4.. 

.doz. @ 

3.75 

1.25 

12 

5 Loaves bread . 

.@ 

.25 

1.25 

j- 20 

4 doz. Rolls . 

.@ 

.16 

.64 

Cakes, miscellaneous for. 



2.75 

14 

4 gal. Ice cream . 

.@ 

1.25 

5.00 

15 












































14 


The Silent Adviser to the Caterer 


' 


— 













































I ■ ■“ ’ 



































' 











Food Control 


15 


Meat Box 


142 

lbs. Loins of beef . 

. @ 

.43 

$ 61.06 


42 

lbs. Ribs of beef. 

. @ 

.28 

11.76 


62 

lbs. Spring lamb . 

. @ 

.27 

16.74 

► 7 

25 

lbs. Calf sweetbreads . .. . 

. @ 

.60 

15.00 


62 

lbs. Tom turkeys . 

. @ 

.45 

27.90" 


58 

lbs. Chicken . 

. @ 

.35 

20.30 

>- 8 

1 

doz. Guinea hens . 

. @ 

10.60 

10.60 


48 

lbs. Ham . 

. @ 

.22 

10.56" 

9 

30 

lbs. Bacon, sliced . 

. @ 

.37 

11.10 

10 

16 

gal. Milk . 

. @ 

.34 

5.44 

18 

8 

gal. Cream, 18% . 

. @ 

1.26 

10.08 

19 

50 

lbs. Table butter. 

. @ 

.48 

24.00] 

21 

63 

lbs. Cooking butter . 

. @ 

.45 

28.35 ( 


Fish Box 


100 

Clams . 

. @ 

2.50 

$ 2.50 

2 

bbl. Ovsters . 

. @ 

16.00 

4.00 

1 

15 

lbs. Salmon. 

. @ 

.24 

3.60' 


20 

lbs. Halibut . 

. @ 

.26 

5.20 


10 

lbs. Flounders . 

. @ 

.14 

1.40 

>- 6 

10 

lbs. Finnan haddie . 

. @ 

.20 

2.00 


2 

doz. Soft shell crabs. 

. @ 

2.00 

4.00 

4 

21 

lbs. Lobsters . 

. @ 

.55 

11.55 

3 

20 

lbs. Shrimps . 

. @ 

.26 

5.20 

5 


Fruit Box 


6 

baskets Tomatoes. 

.@ 

.50 

$ 3.00] 

12 

lbs. Mushrooms . 

.@ 

.75 

9.00 J 11 

2 

bushels Apples . 

.@ 

2.00 

4.00] 

1 

bunch Bananas . 

.@ 


2.40 J 12 

1 

hamper String beans. 

.@ 


1.75 u 












































16 


The Silent Adviser to the Caterer 
_ 






























Food Control 


17 


Fruit Box (Continued). 


2 

cases Eggs . 

.@ 

11.40 

22.80 


23 

5 

lbs. Garlic. 

.@ 

.18 

.90' 



1J /2 doz. Egg plants. 

.@ 

1.50 

2.25 

* 

11 

686 

lbs. Potatoes .100 lbs. @ 

2.50 

17.15 



2 

crates Cantaloupes . 

.@ 

2.00 

4.00 


12 

16 

bunches Celery . 

.@ 

.24 

3.841 


1 1 

1 

crate Cauliflower . 

.@ 


1.50 J 


1 J. 

3 

gal. Chilli sauce. 

.@ 

1.35 

$ 4.05' 



5 

quarts Horseradish . .. , 

.@ 

.30 

1.50 



6 

gal. Olive oil . 

.@ 

2.75 

16.50 

f 

25 

6 

gal. Salad oil .. 

.@ 

1.80 

10.80 



1 

keg Sardellen .. 

. 


3.40 



2 

doz. Camembert cheese . 

.@ 

4.25 

8.50 


13 


Storeroom. 





10 

cans/ Asparagus, select 

. .doz. @ 

4.80 

$ 4.00 


11 

6 

cans Baking powder . . 

. .doz. @ 

6.50 

3.25] 


25 

6 

jars Capers ... 


22.00 

ll.OOj 



22 

cans Corn, No. 2. 

. . doz. @ 

1.75 

3.21 


11 

34 

jars Figs . 

. . doz. @ 

2.75 

7.79] 


12 

4 

cans Pears . 

. . doz. @ 

12.45 

4.15 j 



10 

cans French peas . 

. . doz. @ 

4.00 

3.33" 



6 

cans Tomatoes, No. 10. 

. .doz. @ 

6.24 

3.12 

y 

11 

6 

cans Spinach . 


2.50 

1.25 



6 

cans Pimentos . 

. .doz. @ 

3.25 

1.63" 



4 

lbs. Curry powder .... 

.@ 

.55 

2.20 








> 

25 

2 

boxes Noodles—10 lbs. 

.@ 

1.23 

2.46 



1 

box Macaroni—20 lbs. . 

.@ 

.... 

1.85 



300 

bags Ceylon tea (individual). .@ 

.02 

6 .00' 



400 

bags Oolong tea (individual) . .@ 

.02 

8.00 








5 - 

17 

100 

bags Engl, breakfast tea 

“ 

.02 

2.00 



8 

cans Postum . 


4.50 

3.00 






































Food Control 


19 


Store Room (Continued). 


4 

cans Clam juice .doz. @ 

1.20 

.40 ^ 


42 

lbs. Crackers .@ 

.12 

5.04 

>. 25 

2 

tins Bents’ crackers .@ 

2.25 

4.50 j 


16 

cans Pineapple, No. 2*4.. doz. @ 

3.00 

4.00 

12 

3 

cans Frankfurters .doz. @ 

2.40 

.60 

7 

6 

pkgs. Oatmeal . @ 

.18 

1.08" 


10 

lbs. Paprika .@ 

.55 

5.50 


4 

lbs. English mustard.@ 

.83 

3.32 

25 

2 

lbs. Pepper, black .@ 

.36 

.72 


6 

bottles Lea and Perrins’. . doz. @ 

3.25 

1.63 


14 

bottles A-l Sauce .doz. @ 

575 

6.71 


100 

lbs. Flour .@ 

3.50 

3.50 

22 

86 

lbs. Navy beans .@ 

.08 

6.88" 

1 

85 

lbs. Rice .100 lbs. @ 

8.90 

7.57 j 

> 25 

56 

lbs. Coffee .100 lbs. @ 

.28 

15.68 

16 

60 

lbs. Granulated sugar, 100 lbs.@ 

8.57 

5.14 

24 



Total 

$691.34 



With reference to the inventory list, as above shown, I wish to say that 
it would take up too much space to enumerate all the raw materials used in 
the different places. I simply mentioned a few in each of the service depart¬ 
ments and different ice boxes,, mostly such items as will be referred to later. 

In the first place, I wish to call your attention to the fact that I have en¬ 
tirely eliminated operating supplies, because they have nothing to do with 
Food Control, even if they must be stored in the storeroom. This subject is 
fully covered in Part 2, “Accounting.” 

It is of great advantage to follow a certain course when taking inventory. 
As you will notice, I started with the kitchen, went to the cold meat depart¬ 
ment and fruit pantry, took the meat, fish and fruit ice boxes, and finished 
with the storeroom. The same routine should be followed on every inventory 
day. When you make out the first sheets, follow closely the rotation of the 
different goods, especially in the storeroom. Then make out a dozen or more 

































































20 




The Silent Adviser to the Caterer 




— 






Food Control 


21 


such sets either with a hektograph or a mimeograph, using the blank backs 
of your old bills “du jour” for that purpose. If you have no such bills of 
fare, then any kind of cheap paper, white or yellow, will answer the purpose. 
All you have to do in future is to fill in the quantities in the storeroom, while 
the pricing and extensions can be done at ease in the office. For this reason 
it is wise not to make any changes in your storeroom, but always leave the 
goods in their accustomed place. 

Perishable goods, of course, should be bought from day to day, but the 
steward or whoever does the buying, should consider it his sacred duty, even 
in the largest establishments, not to buy more canned goods and groceries 
towards the end of the month than absolutely necessary. There are two 
reasons for this suggestion: 

1. It is easier to take stock of a half empty storeroom, and 

2. Why buy goods not absolutely needed, and pay for them four weeks 
earlier than necessary? After the first of the month, the buyer again can 
replenish the storeroom according to his convenience and good judgment. 

Kitchen 

Going back to the inventory sheet, you will see that in speaking of the 
kitchen I mention ribs of beef, short ribs, corned brisket of beef, etc., in 
other words, raw meat contained in the meat box of the kitchen. The rea¬ 
son for this is that every day the meat box issues to the kitchen a certain 

i 

amount of raw meat, where it is kept in a separate ice box. It is good prac¬ 
tice for each of the service departments to have its own ice boxes, where 
the issued supplies are kept until used. 

The pricing of raw material is comparatively easy. The prices of fresh 
fruit, vegetables, (chaning nearly ever)' day) and the prices on meat, poultry, 
ham, bacon, butter, eggs, etc., which are also subject to frequent variations 
in price, can be found on the invoices of the last 2 or 3 days of the month, 
while the prices of the canned goods and groceries may be looked up in the 
price book. The prices of such goods do not change much, and the great 
advantage of preparing such a price book is that it takes only a minute or 




The Silent Adviser to the Caterer 

--- 










































































# 











































Food Control 


23 


two daily to enter a few new or changed items, while it will save you hours 
in figuring your inventory sheets. 

The pricing of cooked or prepared material like salads, dressings, etc., 
requires good judgment. In the first place you must ascertain if these food 
items can be used again without loss or not, and if usable, how much to 
allow for them. Though I figured many of these items myself after repeated 
trials, and I think these figures are more or less reliable for use, still I am 
of the opinion that everybody should figure them out once for themselves, 
what such prepared supplies are worth in the inventory, as many prepare 
their dishes in different ways. And keep in mind above all, in order to get 
close figures in the inventory, you should not guess the weight of the differ¬ 
ent bulk goods, but take the actual weight of them. I admit that it is trou¬ 
blesome to carry a number of these bulk goods to the scale every time in¬ 
ventory is to be taken, especially in larger concerns, but this is not neces¬ 
sary. When you receive 100 pounds of rice, for instance, label it, and when 
you take out 10 pounds, change the 100 pounds to 90, and all you have to 
do on inventory day is to put the last figure on your sheet. If the bulk 
goods are in cans, you can use chalk; wipe off the old figure and put the 
new one in its place. 

Speaking about roasts, I want to, say that I found a loin of pork 
weighing six pounds had shrunk to 4*/2 pounds after it was roasted, it lost 
25 per cent of its original weight. The same loss is experienced with mut¬ 
ton, lamb and veal when roasted. As the left-overs of roasted meats can be 
served cold the following day, with the addition of a little potato salad, 
which amounts to almost nothing, the full value should be considered on the 
inventory list. 

Pork at 24 cents a pound, after it is roasted will shrink 25 per cent; this 
is the reason why I figure roast pork at 30 cents a pound in the inventory, 
or 25 per cent more than tne original raw material cost. Of course, this 
kind of figuring is not absolutely correct, as the following statement will 

prove: 

Six lbs. of pork at 24 cents a pound is equal to $1.44, after roasted it 
will shrink 25%, yielding 4>4 lbs. of roast pork worth $1.44; therefore, one 








Food Control 


25 


pound of roast pork costs exactly 32 and not 30 cents as figured before in 
the inventory. But as the difference is slight, and as there are hardly ever 
larger quantities of cooked meat on hand than necessary, I am of the opinion 
that the most practical way to figure such cooked products for inventory 
purposes is to raise the price of the raw material according to the percentage 
of shrinkage. 

A rib of beef weighing 37 pounds, at 28 cents per pound, is worth $10.36; 
after the necessary trimming it weighed 28 pounds; it also yielded 9 pounds 
of short ribs worth 90 cents, which reduces the cost of the rib to $9.46. 
After the rib was roasted, it weighed 20 pounds, one pound of roasted beef, 
therefore, comes to 47 cents. This is ho>v I arrived at the cost of 47 cents 
per pound of roasted beef on the inventory sheet. Once you have tried 
this for yourself, you can standardize these figures for permanent use. 

I do not make any inventory allowance for one half gallon of lamb stew, 
because in my opinion this is valueless, in spite of the fact that it can be 
used again in different ways, but at considerable loss. 

In the case of lobsters, costing 55 cents per pound, shrunk 15 per cent 
after cooking; the price for cooked lobster in the shell would therefore be 
82cents per pound. 

Shrimps, at 28 cents a pound, shrink about twenty per cent after they 
are cooked and shelled; the price for cooked shrimps will be about 33^4 
cents per pound. 

In the case of fish, I consider a loss of about 25 per cent in weight after 
cooked, as fully justified. This explains why I figure boiled salmon at 30 
cents a pound, while the purchasing price is only 24 cents. 

No inventory value is allowed on any left-over fish broiled, fried, saute 
or baked, because these cannot very well be used again. Fish should never 
be broiled in advance but only when ordered, still we very often find that 
when such fish are on the bill “du jour” and in great demand they are broiled 
beforehand, which of course is not the best of practice. 


Fowls weighing A l / 2 lbs. @ 34 cents, cost.$1.53 

Less 2 legs .10 


$1.43 





















26 







The Silent Adviser to the Caterer 
















Food Control 


27 


Fowls, dressed, weighing-, 2>4 lbs. 

when cooked, weighing U/ A lbs., are worth.$1.43 

or 1 lb. is equal to 81^ cents. 

In the same way, a turkey weighing 13 lbs., at 40 cents per pound, costs 
$5.20, shrinks to 6^4 lbs.; dressed and roasted it is worth per pound 77 
cents. 

Of course, you should do your own figuring according to prevailing 
market prices, except when the article in question is contracted for at a 
certain fixed price, which then also fixes your cost. 

I do not consider cooked and left-over vegetables of any value in a 
kitchen inventory. 

Cold Meat Department 

I allow the full amount to fresh boiled whitefish, considering the shrink¬ 
age, 42^4 cents per pound, but I advise to figure it at only 34 cents (price 
of the raw fish), if still on hand 4 or 5 days after its preparation. 

Ham shrinks about 20% after cooking; the price of raw r ham is 22 cents. 
I therefore figure boiled ham at 26^4 cents per pound. 

iy A lbs. Fowl, cooked as seen before, is worth.$1.43 

Less credit for 3 oz. trimmings, which can be utilized 

for hash .15 


$1.28 

will yield: 

6 oz. of light meat, which I value at $2.50 per pound. .$0.93 
and 4 oz. of dark meat at $1.40.per pound .35 


$1.28 

Dressings are always on hand in the cold meat department, and they 
can be used up without loss. The prices I mentioned on the inventory 
sheet were tested by me, and they can be used as standard figures, as the 
prices of the ingredients do not change to any great extent. Perhaps may¬ 
onnaise and 1000 Island dressing, where a greater quantity of eggs are 




















28 











The Silent Adviser to the Caterer 
— 





















Food Control 


29 


used, might be influenced a little by the seasonal changes in price; ordi¬ 
narily, I figure on an average of 30 cents per dozen all year round. 

Raw lobsters, weighing about 1 lb. 15 oz., costing 55 cents per pound 
and making an average cost of $1.07, yield 7 oz. of meat after cooking, 
which makes it 15^ cents per ounce, or $2.45 per pound value in the in¬ 
ventory. 

As the other items mentioned on the inventory sheet, Form 1, are not 
combinations of different ingredients, further consideration of cost will be 
unnecessary. 

More practical than inventory sheets, especially in large business, are 
inventory books with 12 columns, one for each month. Or still better, 
take an ordinary ruled book, and rule the down lines yourself in the follow¬ 
ing way: 


INVENTORY BOOK- Form 2 


1923 

j; 

VNUAF 

!Y 

FEBRUARY 

MARCH 


APRIL 


Article 

Quan¬ 

tity 

Unit 

cost 

Total 

Quan¬ 

tity 

Unit 

cost 

Total 

Quan¬ 

tity 

Unit 

cost 

Total 

Quan¬ 

tity 

Unit 

cost 

Total 















The advantage of such a book is that you write down the list of articles 
only once for the whole year, and it also shows the stock of the same article 
in monthly comparisons during the year. 

The following form represents an inventory as made in the larger estab¬ 
lishments, where butcher shop, bakery, pastry shop, cigar stand, etc. are 
operated. Such places also have their own laundry, but this is given space 
under “Accounting” in Part 2. 










































30 


The Silent Adviser to the Caterer 







































































































































































































































Food Control 


31 


INVENTORY BOOK—Form 3 

Date.. 

A. Food Supplies 

Kitchen List. 

Cold Meat Department List. 

Fruit Pantry List. 

Butcher Shop List. 

Fish Box List... 

Fruit Box List. 

Storeroom List. 


Reserve Storeroom 


5 cases Catsup No. 10...2 y 2 doz. @ 

12 cases Ripe olives.24 doz. @ 

6 cases Asparagus select.. 12 doz. @ 

10 pails Currant jelly..... @ 

8 cases Corn No. 2.16 doz. @ 

12 cases Tomatoes No. 10. . 6 doz. @ 
3 sacks Rice. @ 


10.50 $ 26.25 

11.75 282.00 

4.80 57.60 

4.94 49.40 

1.75 28.00 

6.25 37.50 

8.90 26.70 


Cold Storage 


5,356 lbs. Tom turkevs . .. 

. @ 

.45 $2,410.20 

1,588 lbs. Fryers. . . . 


. @ 

.35 

555.80 

2,960 lbs. Fowl. 


. @ 

.34 

1,006.40 

8 boxes Guinea 

hens.. 

. .8 doz. @ 

10.00 

80.00 


Pastry Shop 



10 lbs. Chocolate... 


. @ 

.30 

$ 3.00 

6 lbs. Sweet butter 


. @ 

.60 

3.60 

10 lbs. Egg yolks.. 


. @ 

.38 

3.80 

12 lbs. Egg whites. 


. @ 

.38 

4.56 

4 lbs. Walnuts. .. . 


. @ 

.53 

2.12 


$ 632.75 
522.36 
252.10 
1,006.32 
211.56 
312.50 
1,650.00 


$ 507.45 


$4,052.40 













































The Silent Adviser to the Caterer 






























Food Control 


33 


Pastry Shop (Continued). 

15 lbs. Currants. @ 10 

1.50 

10 lbs. Prunes. 

@ .25 

2.50 

1 qt. Almond extract. 

•••• @. 

4.00 

1 box Marshmallow candy... 

•••• @. 

.80 

1 bot. Maraschino cherries... 

•••• @. 

.65 

1 bot. Raspberry preserve. .. 

•••• @ . 

1.15 

Dough worth (actual value of 

ingredients) . . 

25.00 $ 


Bakery- 


Ay 2 bbls. Spring wheat. . 

.@ 

6.20 

$27.90 

150 lbs. Rye flour. 

. . 100 lbs. @ 

2.60 

3.90 

70 lbs. Graham flour. 

. . 100 lbs. @ 

3.60 

2.52 

9 lbs. Yeast. 

.@ 

.30 

2.70 $ 


Bar 


3 qts. White grape juice... 

. . doz. @ 

6.25 

$1.56 

2 qts. Red grape juice. 

. . doz. @ 

4.50 

.75 

25 qts. Ginger ale. 

. @ 

.24 

6.00 

40 pts. Ginger ale. 

. @ 

.15 

6.00 

20 spls. Ginger ale. 

. @ 

.12 

2.40 

24 pts. Imported ginger ale. . . 

. .doz. @ 

1.80 

3.60 

6 qts. White Rock water... 

. @ 

.24 

1.44 

25 spls. White Rock Water. . 

. @ 

.12 

3.00 

12 pts. Vichy water. 

. @ 

.20 

2.40 

3 gals. Cider. 


9.60 

2.40 

12 spls. Club soda, imported. 

.. doz. @ 

1.90 

1.90 

12 qts. Appollinaris water... 

. @ 

.36 

4.32 

3 pts. Appollinaris water... 

. @ 

.20 

.60 

12 spls. Appollinaris water... 

. @ 

.17 

2.04 

34 bottles Beer . 


1.00 

2.83 


37.02 


41.24 













































34 








J he Silent Adviser to the Caterer 































































































Food Control 


Bar Stock Room 


1 

case qts. Red grape juice.... 

... @ 


$ 4.50 

2 

cases pts. White Rock water 

•••■ @ 

15.00 

30.00 

1 

case qts. Grenadine. 

... @ 


8.00 

2 

cases spls. Appollinaris water. . @ 

17.00 

34.00 

1 

case pts. Lemon soda. 

... @ 


2.00 

1 

case qts. Vichy water. 

... @ 


17.50 


Cigar Counter 




CIGARS 




25 

Romeo Juliette. 

100 @ 

23.50 

$ 5.88 

112 

Bock Panetelas. 

100 @ 

15.50 

17.36 

15 

Corona Coronas. 

100 @ 

44.00 

6.60 

100 

Caroline Perfectos. 

100. @ 

24.00 

24.00 

70 

Tom Palmer Favoritas. 

100 @ 

13.00 

9.10 

65 

Perfectos Garcia Queens.... 

100 @ 

13.00 

8.45 

10 

Muriel Perfectos. 

100 @ 

9.50 

.95 


CIGARETTES 



12 

packs. Pall Mall. 

... @ 

.20 

2.40 

10 

packs. Philip Morris. 

... @ 

.19 

1.90 

22 

packs. Melachrinos N :9. 

... @ 

.16 

3.52 

19 

packs. Murads. 

... @ 

.16 

3.04 

4 

packs. Lucky Strike. 

.... @ 

.12J4 

.50 

9 

packs. Chesterfield. 

... @ 

.13 

1.17 

20 

packs. Fatimas. 

... @ 

.16 

3.20 


Operating Supplies 



2 

cases Matches . 

.... @ 

4.20 

$8.40 

3 

cartoons Toothpicks. 

.... @ 

1.30 

3.90 

1 

mille Doilies. 

.... @ 


1.25 

50 

tins Lye. 

.100 @ 

4.75 

2.38 

1 

gal. Metal polish. 

.... @ 


1.25 




































36 


The Silent Adviser to the Caterer 





















































































































■ 




























































Food Control 


37 


Operating Supplies (Continued). 


Yi doz. Mops. 

.... @ 

6.75 

3.37 



2 doz. Scrub brushes. 

.... @ 

1.80 

3.60 



4 y -2 gals. Denatured alcohol.. 

.... @ 

.60 

2.70 



22 Lamps 40 Watt 110 Volt 

.... @ 

.35 

7.70 

$ 

34.55 

Laundry 






1 bbl. Soap chips. 

.... @ 


$21.50 



6 bottles Blueing. 

doz. @ 

11.00 

5.50 

$ 

27.00 


Recapitulation of Department Inventories 


A. FOOD SUPPLIES: 

Kitchen .$ 63275 

Cold Meat Department. 522.36 

Fruit Pantry. 252.10 

Butcher Shop. 1,006.32 

Fish Box. 211.56 

Fruit Box. 312.50 , 

Storeroom . 1,650.00 

Reserve Storeroom. 507.4S 

Cold Storage. 4,052.40 

Pastry Shop. 52.68 

Bakery . 37.02 $9,237.14 


B. SERVICE BAR .$ 41.24 

Bar Stock Room. 96.00 137.24 


C. CIGAR COUNTER . 88.07 

D. OPERATING SUPPLIES .$ 34.55 

Laundry . 27.00 61.55 


Total. $9,524.00 

















































38 


--- 


The Silent Adviser to the Caterer 


















































. 






































. 






* 




















* 





































39 


Food Control 

Form 3 illustrated on the preceding pages includes the inventorying of 
the kitchen, cold meal department, fruit pantry, the different ice boxes and 
storeroom, as fully demonstrated in Form 1. Next in order is the 

Reserve Storeroom 

The larger establishments customarily contract in advance for their 
anticipated needs in canned vegetables, canned fruits and other canned 
products for the coming year, held for future deliveries by their wholesale 
grocers or jobbers. Such goods are delivered in smaller and larger quan¬ 
tities as agreed, and the reserve storeroom is used for storing these sup¬ 
plies. This is done to control and keep a check on supplies which serve to 
replenish the regular storeroom stock. Storerooms in most cases are 
limited in space, and could not hold canned goods in several case lots of 
the same article. Of course, one reason for contracting for at the opening 
of the season is to get the best price, and to have the same goods at the 
same price during the year. But it is not always true that the prices so 
contracted for are the safest. It is rather a speculation, because the price 
may just as well fall as rise, depending on supply and demand. Though 
the purchasing price plays an important part in these transactions, the con¬ 
tract has one great advantage in favor of the restaurant man. He knows 
that he will get these goods of the same quality, all year round until the 
contract is expired. It sometimes happens that canneries exhaust their 
supply, before the year is over, which will cause a considerable rise in price, 
and if the wholesale grocer did not buy enough to protect this customers 
under contract, he must supply them just the same, no matter how much 
he is compelled to pay for these goods. 

Cold Storage 

In the same way, contracts are made for all kinds of poultry, eggs, 
butter, etc. which are kept in cold storage warehouses for the convenience 
of the caterer. Of course, stored butter and eggs are for cooking purposes 
only, still in some places stored butter cut in prints is used in place of table 
butter. If the stored goods are paid for in advance, they must appear on 






















40 


The Silent Adviser to the Caterer 













































? 




















































































































































Food Control 


41 


the inventory, while if these goods are paid for as withdrawn, it does not 
affect the inventory at all, and should not be so shown on the stock list. 

Bakery, Pastry Shop 

In some establishments, bakery and pastry shop are combined, but in 
most of the places they are separated. Some hotels and restaurants make 
their own pastries, but buy their bread from the outside, while others, even 
among the larger restaurants buy their pastries, bread and ice creams in¬ 
stead of producing same themselves. Some caterers are of the opinion that 
they do better by buying these goods than to make them. Of course 
restaurant men should realize that a successful operation of a pastry shop 
depends from many circumstances like a complete and modern equipment, 
first class pastry cooks, etc., in order to insure a high standard of goods of 
this nature, to say nothing of the necessary space such a department re¬ 
quires. 

White bread, rye and graham loaves, being good only after a day old, 
are always inventoried, while French rolls and similar individual bakery 
products are valueless when stale and are therefore, not considered in the 
inventory. In some places the rolls are heated up the next day, which in 
my opinion is a poor business policy, because the amount saved in this 
way will not make up for the loss of customers. There are many patrons 
fond of fresh bread and pastries, who might excuse re-heated rolls on Sun¬ 
days, that are apt to show their disapproval more drastically on week days. 

All individual small cakes and pastries, also pies, when left over, should 

i 

not be sold the next day, but should be considered a loss, and therefore 
are not inventoried. Only cakes with' dried fruits, like fruit cakes, plum 
puddings, etc., likewise any larger cakes made with yeast, which are even 
more delicious the following day, should be given full credit in the in¬ 
ventory. 

Bar 

Bar goods and cigars are also supplies, and it is essential and necessary 
to know the gross percentage of these articles; for this reason bar goods 
and cigars appear together with the food supplies in Part I. 





42 


The Silent Adviser to the Caterer 







Food Control 


43 


Bar Stock Room 

If bar goods are bought in smaller quantities only, or the service bar is 
large enough, supplied with many closets, in which to store the necessary 
stock, a bar stock room is not necessary. But as most of the bar goods 
of great demand are purchased in case lots to obtain a better price, and 
the service bars usually limited in space, the bar stock room receives and 
issues these supplies to the service bars as needed. 


Cigar Counter 

Cigars are bought in limited quantities only, to insure keeping the stock 
fresh at all times. Cigar counters most always have room to take care of 
a little reserve supply, which does not require much space anyhow. 

Some hotels sell candies, magazines, stationary, etc., which must be 
handled in the same way as the other departments, for instance the Bar, 
the Cigar Counter, etc. 

The next chapter will deal with the Bill Book in which all goods received 
must be recorded. 

BILL BOOK—Form 4. 


BERMAN BROS. 

30 lbs. Table butter. @ .38, 

30 “ Tub “ .@ .45. 

CARR DAIRY CO. 

24 gals. Milk...@ .34. 

2 “ Buttermilk. @ .25. 

18 bottles Certfied milk. @ .10 

*8 gals. Cream.. ...@ 1.23. 

DENNIS & CO. 

420 lbs. Potatoes.. 100 @ 1.85. 

2 doz. Parsley. @ .25. 

1 “ Watercress. @ 

3 boxes Spinach. @ 2.00. 

1 sack Dry onions. @ 

3 “ Corn.@ .85. 

3 doz. Bananas.@ .40. 

3 crates Cantaloupes.@ 2. 25. 


September 15, 1923. 


14.40 

13.50 


8.16 

.50 

1.80 

10.08 


7.77 

.50 

.35 

6.00 

2.25 

2.55 

1.20 

6.75 

27.37 

2.00 


Supplies 


Operating 

Expenses 


Special 


21 

21 


27.90 


18 

18 

18 

19 


20.54 


11 

11 

11 

11 

11 

11 

12 

12 


11 


25.37 


Returned 1 box spinach 























































The Silent Adviser to the Caterer 










































































































i ' 




- 












« g 













































































Hood Control 


45 


BILL BOOK—Form 4 (continued) 







Supplies 

Operating 

Expenses 

Special 

HAY’S MEAT MARKET 








130 lbs. Loins of beef. 


.42. 

. . 54.60 

7 




84 “ Ribs “ “ . 

• • @ 

. 28 

23.52 

7 




12 “ Racks “ lamb. 

• @ 

.50. 

.. 6.00 

7 




23 “ Leg “ veal. 

■ 

.24. 

.. 5.52 

7 




6 “ Pork sausage. 

.. @ 

.22. 

.. 1.32 

7 







90.96 





Loins 3 lbs. short. 



.. 1.26 

7 

89.70 



HENNESSEY, JAMES 








100 lbs. Granulated sugar. . . 

. 


.. 8.57 

15 




1 case Clam juice No. 2... 

■ @ 


.. 2.C0 

25 




“ Cut okra No. 3. . . . 

• 


.. 3.50 

25 




25 tins Sardines. 

■ ■ (« 

.20. 

.. 5.00 

25 




1 case Lima beans No. 2. . 

. 


.. 4.60 

11 




“ “ Tomatoes No. 10... 

. .@ 


.. 3.35 

11 

27.62 



6 Mops. 


6. 00 doz.. . 

. . 3.00 





6 Brooms. 

.. @ 

9. 00 doz.. 

.. 4.50 



7.50 


HOLM FURNITURE STORE 







1,240.00 

1 Carpet (Depreciation). . . . 







ILKOVIC & BROS. 








100 Little Neck Clams. 



. .$2.00 

2 




1 gal. Oysters. 

. :© 


... 3.75 

1 




10 lbs. Pike. 

. .@ 

.20..... 

... 2.00 

6 




20 “ Salmon. 

. 

.25. 

. .. 5.00 

6 




12 “ Flounder. 


.15. 

.. 1.80 

6 




20 “ Shrimps. 


.28. 

. .. 5.60 

6 

20.15 



JACKSON, ARTHUR 








102 lbs. Tom turkey. 


.45. 

. .45.90 

8 




32 “ Fryers. 

.. @ 

.35. 

.11.20 

8 




60 “ Fowl. 

. .© 

.34. 

. .20.40 

8 




2 crts. Head kttuce. 

. 

2.25. 

. .. 4.50 

11 




1 box Peaches. 

. 


. .. 1.50 

12 




1 “ Oranges. 

. 


. .. 5.00 

12 




Yz crt. Red raspberries. 

. @ 

4.50. 

... 2.25 

12 

90.75 



KEMP, EDWARD 








10 lbs. Pork tenderloin. 

. 

.48. 

... 4.80 

7 




32 “ Ham. 

. 

.22. 

... 7.04 

9 




20 “ Bacon. 


.30. 

... 6.00 

10 

17.84 



LOUVIER & SON 








Flower. 






2.50 




























































































46 




The Silent Adviser to the Caterer 


— 






























■ 













































































































































Food Control 


47 


BILL BOOK—Form 4 (continued) 


LAMM, ADOLPH 

Repair of kitchen floor. 

MAGNUS BAKERY CO. 


@ 


23 doz. Rolls. 

• 

.16_ 

... .$3.68 

20 

10 loaves Sandwich bread. . 

. 

.25. . . . 

.... 2.50 

20 

4 “ Rye “ . . 


.25. . . . 

.... 1.00 

20 

3 “ Graham “ 

- @ 

.10.... 

.30 

20 

PINKUS, HENRY 





1 doz. Camembert cheese. . 

. .@ 


.... 4.25 

13 

1 case Eggs.. 

. .. @ 


.... 10.80 

23 


PAYROLL 

September 1-15, 1923. 


@ 


ROSNER, THEODOR 

Printing requisition sheets.@ 

RHODES HOTEL SUPPLY CO. 

5 doz. Dinner plates.@ 

5 “ Salad “ @ 

10 “ Tumblers. @ 


2.75.13.75 

2.00 . 10.00 

.60. 6.00 


RUSSEL & BROS. 

14 lbs. Lobsters. 

2 doz. Soft shell crabs. 
2}A tons Ice. 


@ 


. 55. 
2 . 00 . 
3.00. 


7.70 

4.00 


TONVILLE & CO. 

50 lbs. Coffee.. 


@ . 28. 


VAUGHAN, ERNEST 

10 doz. Napkins. . . . 
1 “ Table cloths. 


@ 2.00 . 20.00 

@ . 8.00 


WELLS, EDWARD 

1 Closet (for proprietors private use). 


WOLLER, LOUIS 

20 Pies. 

4 doz. French pastires. 

Misc. cakes. 

10 gal. Ice cream. 

5 “ Sherbet. 



.30. . . . 

.... 6.00 

14 


1.00. . . . 

.... 4.00 

14 

(cv, 


.... 5.00 

14 


1.25. . . . 

.... 12.50 

15 

• 

1.00. . . . 

.... 5.00 

15 


16 


Supplies 


7.48 


15.05 


11.70 


14.00 


33.10 


401.20 


Operating 

Expenses 


20.00 


2,322.50 


25.00 


Special 


29.75 


7.50 


28.00 


2,442.75 


50.00 


1,290.00 


Total 









































































Food Control 


49 


Early in the afternoon, after the ordered supplies for the day are all 
in, is the time to gather up the bills. Also look in the cash book and check 
book for any items for which you have no bills or receipts, and make out 
your own voucher for such, as follows: 


September 15th, 1923 


September 15th, 1923 

Donation to Firemens’ 


Payroll 

Benevolent Association 


September 1-15 

$10.00 


$3,323.50 


Any book with 3 money columns will do for the bill book previously 
illustrated. The first column is for food supplies only, the second column 
for all the operating expenses including operating supplies, and the third 
column for special expenses, which will be explained later. 

Do not enter the bills automatically, but see first if the bills are signed 
storekeeper should note it on the bottom of the bill, and have it signed by 
goods have been received and found O. K. Also ascertain if the prices are 
right and the extensions correct. If there is any shortage in weight, the 
store keeper should note it on the bottom of the bill, and have it signed by 
the delivery man. If you find any difference in prices or extensions, notify 
the concern in question at once, and in entering the bill deduct any shortage 
or difference, as it is shown in the bills of Dennis & Co. and Hay’s Meat 
Market. When goods are delivered with only a memorandum or delivery 
slip, enter same in your book like any regular bill, and keep such memoran- 
dum slips on a spindle until the corresponding invoices are received, which 
usually come by mail. After such invoices are found correct, they are 
attached to the spindled memorandum slips. If goods arrive by parcel post 
without any memorandum slip or bill, the storekeeper should make out a 
receiving slip, on which you figure out the value of the goods, and enter 
same in the bill book. This receiving slip should also be kept on the spin¬ 
dle, and handled the same way as the delivery slip mentioned. Of course 
memorandum and receiving slips can be kept on the spindle without enter- 






50 


The Silent Adviser to the Caterer 








l : ood Control 


51 


ing until the invoices arrive, but as many days may pass before receipt of 
bills, it is preferable to enter the goods the day they arrive. 

After the bills are copied in the bill book, mark them “Entered” with your 
initials, which approves the bill for payment. File the bills in alphabetical 
order, pin the bills of the same concern together so that the bill of the first 
of the month is on the top and the last on the bottom. Use a separate file 
for each month, marking the month on the outside of the file. The final 
disposal of the bills by payment of same will be shown in Part 2. 

It is not absolutely necessary of course, to itemize the bills in the bill 
book, as shown in Form 4, if deemed too much time consuming; whenever 
it becomes necessary to look up a certain bill or item, it can be found quickly 
enough in a properly arranged file. I have found it most practical to men¬ 
tion in the bill book only the name of the concern, the kind of the goods 
and the amount. If the same concern delivers different kinds of goods, it 
is necessary only to separate the various items, shown in the following 
sample: 

BILL BOOK—Form 5. 


September 29 and 30, 1923. 


ALTHEIM, JULIUS 

Groceries. 

Operating supplies 

BERMAN BROS. 

Butter.. 


CARR DAIRY COMP. 

Milk.10-66 

Cream. 12.60 

DENNIS & CO. 

Vegetables.38.97 

Fruit.10-66 

GENERAL GAS & LIGHT CO. 

Light per month. 86.77 

Fuel “ “ .231.33 


HAY’S MEAT MARKET 

Meat. 

HOLMES JEWELRY CO. 

Silverware (Depreciation) 



Supplies 

Operating 

Expenses 

Special 

25 

24.80 

10.15 


21 

30.00 



18 

19 

23.26 



11 

12 

49.63 

318.10 



122.13 


1 200.00 






































52 


The Silent Adviser to the Caterer 


































. 




























Food Control 


53 


BILL BOOK—Form 5 (continued) 






Operating 





Supplies 

Expenses 

Special 

HENNESY, JAMES 






Granulated sugar. 


24 

8.60 



ILKOVIC & BROS. 






Clams. 

. 5.50 

2 




Oysters. 

. 3.75 

1 




Fish. 

.10.11 

6 

19.36 



JACKSON, ARTHUR 






Poultry. 

.89.95 

8 



• 

Vegetables. 

.12.30 

11 




Fruit. 

. 6.31 

12 




Eggs. 

.11.40 

23 




Cheese. 

.11.72 

13 

131.68 



KEMPF, EDWARD 






Ham. .. 


9 

10.47 



MAGNUS BAKERY CO. 






Bread. 


20 

12.88 



MAC MOLTON ESTATE 






Rent for September. 




S00.00 


PAYROLL 






September 15-30, 1923. 




2,594.95 


ROSNER, THEODOR 






Print of “du jour“ bills. 




30.00 


RUSSEL BROS. 






Lobsters. 

.15.11 

3 




Crabs. 

. 8.00 

4 

23.11 



TONVILLE & CO. 






Tea. 


17 

2.50 



WOLLER. LOUIS 






Pastries. 

.19.00 

14 




Ice cream. 

.22.00 

15 

41.00 



WASH WELL LAUNDRY . 




6.50 


WELLS. EDWARD 






Merchandise. (Proprietors private use). 





75.00 

Totals. 



499.42 

3,759.70 

275.00 


The arrangement is exactly the same as in Form 4. Column 1, for food 


supplies; column 2, for operating expenses, and column 3 for special ex¬ 
penses. 

The next form under consideration is the Daily Purchasing Sheet, the 





































54 


Food Control 


main object of which is to distribute the purchases into the different food 
items required for Food Control, as illustrated through the following Forms, 

No. 6 and 7. 

DAILY PURCHASING 


Saturday and Sunday, September 15th and 16th, 1924. 


1 

Oyster 

2 

Clam 

3 

Lobster 

4 

Crab 

5 

Shrimp 

6 

Fish 

7 

Meat 

8 

Poultry 

9 

Ham 

10 

Bacon 

11 

Vege¬ 

tables 

12 

Fruit 

13 

Cheese 

$3.75 

$2.00 

$ 7.70 

$4.00 

$ 5.60 

$8.80 

$ 90.96 
4.80 

$77.50 

$ 7.04 

$ 6.00 

$19.42 

7.95 

4.50 

$ 7.95 
8.75 

$ 4.25 







95.76 

1.26 











Less 



Less 

31.87 

2.00 









94.50 














$29.87 



$3.75 

$2.00 

$ 7.70 

$ 4.00 

$ 5.60 

$8.80 

$ 94.50 

$77.50 

$ 7.04 

$ 6.00 

$29.87 

$16.70 

$ 4.25 


DAILY PURCHASING 

Saturday and Sunday, September 29th and 30th, 1923. 


1 

Oyster 

2 

Clam 

3 

Lobster 

4 

Crab 

5 

Shrimp 

6 

Fish 

7 

Meat 

8 

Poultry 

9 

Ham 

10 

Bacon 

11 

Vege¬ 

tables 

12 

Fruit 

13 

Cheese 

$3.75 

$5.50 

$15.11 

$8.00 


$10.11 

$122.13 

$89.95 

$10.47 


$38.97 

12.30 

$10.66 

6.31 

$11.72 

$3.75 

$5.50 

$15.11 

$8.00 


$10.11 

$123.13 

$89.95 

$10.47 


$51.27 

$16.97 

$11.72 


The different columns are numbered, so that it is easier to refer to them 
occasionally, instead of mentioning the name of the food continuously. It 
does not make any difference how these food items are arranged, as long as 
they are all mentioned. This classification of 25 divisions should cover 
everything sufficiently for restaurants of every size. 

In column 6 for instance are included scallops. If it should become de¬ 
sirable to know how many scallops were purchased during the month or the 
whole year, it is only necessary to open another column headed “Scallops.” 
In the same way column 11 includes potatoes, also canned vegetables, and 
column 12 takes in fresh as well as canned fruits. In column 16 is entered 
besides coffee, cocoa, chocolate and postum. Column 18 includes buttermilk, 


















































Food Control 


55 


and column 21 represents table butter as well as butter in tubs for cooking 
purposes. Column 24 contains all kinds of sugar, granulated, cube and 
powdered sugar, and column 25 groceries, including the various canned 

SHEET—Form 6. 


14 

Pastry 

15 

Ice 

Cream 

16 

Coffee 

17 

Tea 

18 

Milk 

19 

Cream 

20 

Bread 

21 

Butter 

22 

Flour 

23 

Eggs 

24 

Sugar 

25 

Groceries 
& Misc. 

Total 

$15.60 

$17.50 

$14.00 


$10.46 

$10.08 

$7.48 

$27.90 


$10.80 

$8.57 

$ 11.10 


$15.60 

$17.50 

$14.00 


$10.46 

$10.08 

$7.48 

$27.90 


$10.80 

$8.57 

$ 11.10 

$401.20 


SHEET—Form 7. 


14 

Pastry 

15 

Ice 

Cream 

16 

Coffee 

17 

Tea 

18 

Milk 

19 

Cream 

20 

Bread 

21 

Butter 

22 

Flour 

23 

Eggs 

24 

Sugar 

25 

Groceries 
& Misc. 

Total 

$19.00 

$22.00 


$2.50 

$10.66 

$12.60 

$12.88 

$30.00 


$11.40 

$8.60 

$24.80 


$19.00 

$22.00 


$2.50 

$10.66 

$12.60 

$12.80 

$30.00 


$11.40 

$8.60 

$24.80 

$499.42 


goods, with the exception of canned vegetables and fruits. If subdivisions 
of any of these classifications are desired, it can be done in the same way as 
was illustrated in the case of scallops. 

The figures marked in the bill book after the amounts of the individual 
food items, indicate the column of the Daily Purchasing Sheet to which they 
have been transferred. The total of the Daily Purchasing Sheet must agree 
with the total of' the first column in the bill book for the corresponding 
day. In moderate size restaurants the bill book can be eliminated by en¬ 
tering the different food items direct from the bills to the Daily Purchasing 
Sheet, while in small concerns neither the bill book nor the Daily Purchas¬ 
ing Sheet is absolutely necessary. The different food items can be trans- 


























































56 




The Silent Adviser to the Caterer 


































































































» • 


























































































































1 

MONTHLY PURCHASING AND GROSS PROFIT SHEET—Form 8. 


Line 

Day 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22 

23 

24 

25 

26 Total Purchases 

27 Receipts 

28 Gross Profit 

29 

Number of 
Guests 

Day 

Oysters 

Clams 

Lob¬ 

sters 

Crabs 

Shrimps 

Fish 

Meal 

Poultry 

Ham 

Bacon 

Vege¬ 

tables 

Fruits 

Cheese 

Pastry 

Ice 

Cream 

Coffee 

Tea 

Milk 

Cream 

Bread 

Butter 

Flour 

Eggs 

Sugar 

Grocer¬ 

ies 

Miscel. 

Today 

Up to Date 

Today 

Up to Date 

Today 

Per¬ 

cent¬ 

age 

Up to Date 

Percentage 

1 

.1. 


$ 9.50 

.? 25.15 

.$ S.00 

S 4.50 

$ 26.23 

S1S2.53 

$131.13 

$ 9.56 

$ 4.70 

$ 76.61 

$ 31.15 

$ 12.43 

$ 10.15 

.$ 17.25 

$ 14.00 

$ 2.50 

$ 10.66 

$ 10.78 

$ 12.14 

$ 50.65 


$ 9.90 

$ 8.54 

$ 38.87 

$706.93 










1 

2 

% 














6.70 




5.44 

3.78 

5.00 






20 92 











3 

.3. 














5.26 




4 22 

2.52 

7.86 






IQ £0 

ft 747 71 

ft i 501 on 

ft 1 Am on 





1,390 

502 

1,390 

1,892 

2 

4 

.4. 



5.15 

3.00 


16.32 

30.85 

15.26 


3.88 

35.11 

5.95 

8.12 

9.13 

6.50 

7.00 


5.94 

5.04 

8.05 

12.25 

$ 3.50 

9.90 

8.54 

28.76 

228. 25 

975.96 

5S9.CO 

2,191.50 

'ipO'jT. iy 
361.35 

Oo. oZ 

61.29 

j o«jT . 1 y 

1,215.54 

00 . 32 

55.49 

3 

4 

5 

.5. 


3.0C 

7.9C 


3.75 

19. IS 

120 01 

36.63 

2.51 


23.19 

7.32 


11.99 

5. OC 


1.00 

4 72 

10. OS 

8 73 

14 72 




10 25 

900 05 

1 955 09 

744 10 

9 Q95 AO 

A r. i n i 


1,669.58 





6 

.6. 


1.25 

6.22 

3.00 


22.66 

111 42 

26.15 



21.99 

11.15 


11.87 

7.50 

7.00 

9 16 

5 04 

7 44 

12 50 


10.20 

8.56 


9Q£ 57 

1 554 50 

550 on 

9 5Q5 An 

Q.%1 QQ 

01. U4 

00 . 0 / 

/Oy 

538 

2,601 

5 

7 

.7. 


2.25 

10.60 


4.50 

30.17 

93.32 

26.19 



19. SO 

3.73 

2.23 

13.78 

9.00 



7 44 

5.04 

7.82 

12.50 


14.75 

263 12 

1,827.81 

627.15 

4,212.75 

oDl. oo 

364.03 

TO. OO 

58.04 

z,uzu. yi 

00 . 00 

56.61 

3.139 

6 

8 

.8. 


5. 5C 

16.9C 

6.00 

3.75 

10.53 

121.53 

76.55 

8.13 


26.58 

17.56 

2.75 

16.31 

21.10 

14.00 

1.50 

9.36 

10.08 

13.16 

25.50 


10.20 


417.05 

4 , 00 -i. yT 

000 

0 , i 25 

7 

c 

9 

.9. 














5.15 




5 44 

2.52 

6.56 






19 67 

2 264 53 

1 101 15 

5 319 QO 

AA4 49 

A9 nA 




4,625 

4,996 


10 

.10. 



5.33 



6.75 

31.79 

31.10 

2.79 


15.93 

14.10 

6.19 

11.93 

6.00 



6.69 

5.04 

9.11 


3.50 

10.20 

8.57 

39.10 

214.12 

2,478. 65 

436.10 

5,750.00 

221.98 

oo. uo 

50.90 

ujUiy • ui 

3,271.35 

0/ . Oo 

56.89 

you 

371 

y 

10 

11 

.11. 


2.25 

7.1C 

. 


19.92 

SS.Ct 

30. OC 

2.11 

3.9C 

1S.2C 

3.95 

1.S5 

13.11 

10.50 



7.69 

6.30 

7.56 

27.79 






2 729 54 

580 9 0 

fi 33n 90 

29Q £1 

5A 75 

3 Ann Rfi 

5A CQ 




12 

.12. 



6.30 

5.0C 


13.13 

211 

16.37 



22.85 

8.50 

2.80 

13.90 

6.75 

7.00 


8.96 

5.04 

7.23 

13.00 




13 05 

361 49 

3 091 03 

.59.5 15 

5 £55 £5 

1A9 AA 

91 11 

9 7A A 99 


oUU 

u,Tyo 

1 1 

12 

13 

13 

.13. 


3.50 

6.39 



21.11 

24.87 

42.15 



17.32 

4.13 

5.45 

7.79 

9.75 


2.00 

7.44 

5.04 

7.69 

13.00 


10.50 

8.57 

16.60 

213.30 

3,304.33 

601.00 

7,456.35 

387.70 

04.50 

4,152.02 

or. yi 

55.68 

Ton 

519 

o,y o2 
6,471 

14 

...14. 



9.42 


3.75 

27.45 

122.17 

22.17 



18.79 

8.25 


8.08 

9.00 



8.16 

6.30 

8.09 

13.25 





204 88 

3,569.21 

544.05 

S,000.40 

279.17 

51.31 

4,431.19 


486 



15 

.15. 

* 3.75 

2.00 

7.70 

4.00 

5 6C 

8.80 

94.;1C 

77.50 

7.04 

6.00 

29.87 

16.70 

4.25 

15.60 

17.50 

14.00 


10.46 

10.08 

7.48 

27.90 


10. SO 

S. 57 

11.10 

401.20 

OO. OO 

b,yo/ 

IT 

15 

16 

....16. 














4.51 




3.92 

5.04 

6.02 






19.49 

3,989.90 

1,207.75 

9,208.15 

787.06 

65.17 

.5 91 £ 95 

56.67 

1,009 





























0,*10. tod 

/ .you 

10 

17 

.17. 


3.00 

8.01 


3.50 

12.73 

60.22 

31.11 



27.55 

8.00 


13.37 

8.50 



7.94 

6.30 

8.18 

14.00 



8.59 

12.50 

233.58 

4,223.48 

480.10 

9,688.25 

246. 52 

51.35 

5,464.77 

50.41 

421 

8,387 

17 

18 

.IS. 



6.13 

S.00 


17.31 

72.77 

30.99 

3.95 

3 11 

22.06 

12.65 


10.75 

6.75 

7.00 

3.00 

10.41 

5.04 

7.15 


3.25 

10.80 



241.12 

4,464 60 

500 00 

10 188 25 

258 88 

.51 7 £ 

.5 79.9 A5 

5A 1 £ 

1 1 1 

Q Q91 

18 

19 

.19. . 

4 50 

3 00 

6 40 



21.29 

78.02 

11.37 



23.88 

9.57 

4.70 

14.36 

7.50 



7.04 

3.7S 

7.15 

30.00 



S. 59 

35.26 

277 07 

4 741 67 

568 80 

10 7.57 05 

991 73 

.51 90 

0 015 9£ 



O QQT 

20 

..20.. 


2.25 

5.31 


4.50 

31.21 

103.15 

27.75 

4.86 


15.43 

9.11 


12.11 

8.50 

7.00 


• 6.04 

5.04 

8.88 

14.25 


11.10 



276.49 

5,018 16 

603 30 

11 360 35 

326 81 


6 3.19 1Q 

55 £9 

59A 

y , 00 / 
O QA9 

iy 

*>o 

21 

91 


1.25 

9.66 


1.50 

22.45 

65.33 

31.30 



27.85 

4.98 


10.95 

8.00 


3.50 

1.45 

5.04 

9.02 

14.25 





216.53 

5,234.69 

432.10 

11,792.45 

215.57 

50 1° 

6,557.76 

55.58 

403 

IO 9AA 

-U 

91 

22 

99 

2. .50 

2.00 

34.23 

10.00 

3.75 

9.13 

100. .50 

60.66 

7.26 


46.79 

17.88 

4.12 

19.91 

20.00 

14.00 


10. 66 

10. OS 

14.14 

29.00 


11.10 

'8.59 

6.50 

422.80 



99 

23 

23 














4.88 




3.97 

2.52 

7.15 






18.52 

5,676 01 

1 196 60 

12 989 05 


63 19 

7 91.9 04 

50 90 

1,002 

499 

11,268 
1 1 AQO 

99 

24 

24. 


2 25 

4.55 



2.04 

36.11 

32.12 


7.55 

12.85 

2.75 


13.47 

6.75 



7.44 

7.56 

9.13 

14.50 


11.10 


26.40 

196.57 

5,872.58 


13 479 60 

293 98 

59 93 

7 607 0° 

.50 49 

94 

25 

25 



4 92 



11.17 

71.75 

32.90 

5.33 


29.35 

3.77 

1.90 

14.66 

6.75 



6.69 

7.56 

9.00 

14.50 





220.25 

6,092.83 

499 10 

13 978 70 

278 S5 



.50 41 

401 

1 9 OQ1 

95 

26 

26 

2 .50 



5.00 

3.75 

13.40 

93 61 

30.11 

5.10 


13.47 

8.67 

2.10 

14.37 

9.25 


1.50 

6.69 

3.78 

8.60 

16.00 

3.50 

11.40 

8.60 

13.50 

286.53 

6,379.36 

601 11 

14 579 81 

314 5S 

59 33 

8 200 45 

56 25 


19 non 

90 

27 

27 



6 02 



7.23 

96 65 

21.19 



21 96 

7.93 


10 74 

9 00 

7.00 


6.44 

5.04 

9.54 

14.75 




6.90 

230.39 

6,500. 75 

607 15 

15 186 96 


62 05 

8 577 *>1 

56.48 

510 

.500 

I *»,uvu 
19 110 

97 

28 

28 


3 00 

10 95 


4.50 

24.12 

61 15 

32.37 


9.10 

29 88 

10.02 


12.88 

10.50 

14.00 


7.44 

5.04 

8.75 

14.75 





258.45 

6,868.20 

623.35 

15,S10.31 

364.90 

58.53 

s’,942.11 

1 9 095 

9S 

29 

.29. 

3.75 

5. .50 

15.11 

8.00 


10.11 

122 13 

89.95 

10.47 


51.27 

16.97 

11.72 

19.00 

22.00 


2.50 

10.66 

12.60 

12.88 

30.00 


11.40 

8.60 

24.80 

499.42 




29 

30 

30 














7.03 




4.22 

2.52 

7.15 






20.92 

7,3S8.54 

1,217.35 

17 o°7 66 

697.01 

57.25 

9,639.12 

56.61 

1 0°7 

14,652 

30 






























31 

Total. 

? 17.00 

$ 56.25 

$212.53 

$ 60.00 

-$ 47.35 

$404.44 

2194 73 

$963.02 

S 69.11 

$ 38.24 

$648.58 

$244. 79 

$ 70. 61 

$343.74 

$249.35 

$112.00 

$ 17.50 

$213.39 

$179.62 

$256. 66 

$429.06 

$ 13.75 

$138.60 

$ 94.32 

$313.90 











31 

32 

Plus Inventory Sept. 1 

4.00 

2.50 

27.63 

13.00 

6.21 

18.71 

135 63 

76.31 

11.62 

11.10 

66.52 

29.81 

15.99 

2.75 

5.00 

22.88 

16.96 

5.44 

10. OS 

1.89 

63.91 

3.50 

24.03 

7.48 

108.39 


691.34 









32 

33 


$ 21.00 

8 58.75 

$240.16 

S 73.00 

S 53.56 

$423.15 

2330 36 

1039.33 

$ SO. 73 

$ 49.34 

$715.10 

$274. CO 

$ 86.60 

$346.49 

$254.35 

$134.88 

$ 34.46 

$218.83 

$189.70 

$258.55 

$492.97 

$ 17.25 

$102.63 

$101.80 

$422. 29 


$ 8,079.88 






Total 




34 

Less Inventory Sept. 1 

3 50 

2.00 

24.50 

6.00 

8.16 

12.30 

156 65 

56.13 

11.12 

9.08 

46.19 

37.15 

10.09 

4.16 

7.50 

19.40 

10.22 

3.40 

6.72 

2.17 

72.16 

1.75 

31.40 

4.30 

120.66 


061.71 


Total 



Total 

Gross Profit 






































I ercentage 




35 

Xet Purchases. 

? 17.50 

? 56.75 

$215.66 

$ 67.00 

4.5.40 

$410.85 

2173 71 

$983.20 

? 69.61 

$ 40.26 

$668.91 

$237.45 

$ 76.51 

$342.33 

$246.85 

Ci 

00 

$ 24.24 

$215.43 

$182.98 

$256. 38 

$420.81 

$ 15.50 

$131.23 

$ 97.50 

$301.63 


$7,418.17 


$17,027.66 



$9,614.49 

56.46% 




30 

Percentage Based on 






































Purchases. 

0.24% 

0. 77% 

2.91% 

0.90% 

0.61%, 

5.54% 

29.32 ; 

13.26% 

0.94% 

0.54% 

9.02% 

3.21% 

1.02% 

4.62% 

3.33% 

1.56% 

0.33% 

2.91% 

2.47% 

3.46% 

5.67% 

0. 21% 

1.77% 

1.32% 

4.07% 


100% 


























































































































































































































































































Food Control 


57 


ferred from the bills direct to the Monthly Purchasing and Gross Profit Sheet, 
illustrated in Form 8, which is inserted herein. 

The first part of this sheet is practically identical with the Daily Pur¬ 
chasing Sheet, which in my opinion is indispensable in larger concerns, 
where frequently there are several items of the same article which have to 
be totaled, and sometimes credits must be considered before they can be en¬ 
tered on the Monthly Purchasing and Gross Profit Sheet, on which there is 
only one space for each food item for each day of the month. To make it 
clear what is meant by several items of the same article, the reader is re¬ 
ferred to the Daily Purchasing Sheet, Form 6, where he will find under 
meat two items and one deduction, under vegetables three items, from 
which a credit is deducted, under fruit two items, and in a larger volume 
of business there may be considerably more. 

Column 26 in its two divisions shows the purchases for the day and the 
total purchases to date, obtained by adding the day’s purchases to the total 
of the previous day. The receipts are controlled in the same way in column 
27. By deducting the purchases from the receipts, we arrive at the gross 
profit, and by dividing the gross profit by the receipts, we get the gross 
profit percentage, see column 28. For instance, on September 7th, accord¬ 
ing to the Monthly Purchasing Sheet, the gross profit for the day was 
$364.03, or the difference between the receipts of $627.15 and the purchases 
of $263.12, while the gross profit percentage of 58.04% is arrived at by divid¬ 
ing the gross profit of $364.03 by $627.15 receipts. This 58.04% means that 
the gross profit on each $100 receipts is $58.04, in other words, for each 
$100.00 receipts, $41.96 was spent for purchasing the necessary food sup¬ 
plies. If we treat the up-to-date receipts and the up-to-date purchases in 
the same way, we receive the up-to-date gross profit of $2,384.94 and the 
up-to-date gross profit percentage of 56.61%, indicating that up to and in¬ 
cluding September 7th, an average of $43.39 worth of food supplies was 
purchased for each $100.00 receipts. 

In looking over the daily gross profits, it will be noted that they vary 




58 


Food Control 


between 46 and 65 per cent. These variations are due to the variable pur 
chases and receipts for each day. The day’s purchases of food supplies 
naturally vary for the simple reason that some supplies are purchased only 
every second or third day, for instance, oysters, crabs, shrimps, ham, bacon, 
coffee, tea, flour, eggs, sugar, etc. And if it happens that besides the daily 
necessities, like bread, meat, fresh fruits and vegetables, several of the ffrst 



INVENTORY TRANSFEE 


September 1st, 1923. 


1 

Oyster 

2 

Clam 

3 

Lobster 

4 

Crab 

5 

Shrimp 

6 

Fish 

7 

Meat 

8 

Poultry 

9 

Ham 

10 

Bacon 

11 

Vege¬ 

tables 

12 

Fruit 

13 

Cheese 

$4.00 

$2.50 

$14.85 

1.23 

11.55 

$ 9.00 
4.00 

$ 1.01 
5.20 

$3.96 

2.55 

12.20 

$ 23.11 
7.36 
104.56 
.60 

$ 6.86 
2.85 
7.80 
58.80 

$ 1.06 
10.56 

$11.10 

$ 2.12 
2.10 

6.75 
1.25 

12.00 

1.75 
20.30 

5.34 

4.00 

3.21 

7.70 

$ 0.47 
1.75 
1.25 
6.40 
4.00 
11.94 
4.00 

$ 1.72 
.67 
5.10 
8.50 

400 

$2.50 

$27.63 

$13.00 

$ 6.21 

$18.71 

$135.63 

$76.31 

$11.62 

$11.10 

$66.52 

$29.81 

$15.99 


mentioned items come together, the purchases are a little heavier than on 
other days. But if we find a gross profit of only 31.11% as shown on 
September 12, we know at once, that this is unusual, and that there must 
be a reason for it. If we look over the different food supplies on that day, 
we find for meat alone, $211.61, which is practically enough for 2 to 3 days, 
according to the volume of business. Consequently, thq next day should 
show but little or hardly any meat, and the gross profit for that day will 
accordingly be higher. Indeed, September 13th, shows a gross profit per¬ 
centage of 64.50%. Of course it cannot be expected that everything needed 
for the day is bought in exact quantities, and so it does not make much 
difference, as long as it evens up in a day or so. 

After the amounts of the different food supplies for the month are totaled, 























Food Control 


59 


each column for itself, the inventory of September 1st is added to it, as 
shown on the Monthly Purchasing Sheet, (line 32). The inventory figures 
of September 1st, are taken from the inventory sheet, Form 1, in the same 
way as the figures were transferred from the bill book to the Daily Pur¬ 
chasing Sheet. The process of this transfer is shown in detail on the fol¬ 
lowing Form 9: 

SHEET—Form 9. 


14 

Pastry 

15 

Ice 

Cream 

16 

Coffee 

17 

Tea 

18 

Milk 

19 

Cream 

20 

Bread 

21 

Butter 

22 

Flour 

23 

Eggs 

24 

Sugar 

25 

Groceries 
& Misc. 

Total 

$ 2.75 

$ 5.00 

$ 4.20 
3.00 
15.68 

$ 0.96 
16.00 

$ 5.44 

$ 10.08 

$ 1.89 

$ 1.80 
.16 
9.60 
52.35 

$ 3.50 

$ 0.76 
.47 
22.80 

$ 0.90 

1.44 

5.14 

$ 1.44 
3.00 
1.96 

36.25 

14.25 
8.14 
9.94 

18.96 

14.45 


$ 2.75 

$ 5.00 

$ 22.88 

$ 16.96 

5 44 

$ 10.08 

$ 1.89 

$ 63.91 

$ 3.50 

$ 24.03 

$ 7.48 

$ 108.39 

$ 691.34 


Good judgment must be used in transferring combination items—pre¬ 
pared food material—to the individual food columns of the Monthly Pur¬ 
chasing Sheet. In doing this I suggest that only their principal ingredients 
be considered. 

French dressing, for instance, is a combination of salad oil and olive oil, 
coming under column 25, (groceries and miscellaneous), the same as 
oyster cocktail sauce, which practically is tomato catsup. Russian dressing, 
made principally of said oil and tomato catsup, completely ignoring in¬ 
gredients like onions, green peppers, salt, paprika, etc.., which do not amount 
to much, likewise belongs to column 25. Roquefort cheese dressing allows 
half to groceries for the French dressing used and half to cheese, while 
mayonnaise and Thousand Island dressing, with butter, eggs and salad oil 








































The Silent Adviser to the Caterer 









Food Control 


61 


as their principal ingredients, should be credited to columns 21, 23 and 25 
in proportion of 1-3-6, which means that 1/10 of the amount goes to butter, 
3/10 to eggs, and the balance of 6/10 to groceries. For this reason I 
marked on the inventory sheet, after mayonnaise three figures instead of the 
usual one, namely 21, 23 and 25. Such a close division would be of course 
not necessary, if the amounts are small as in this case, but there is always 
a larger quantity of these dressings on hand, which demands that adequate 
credits be given to their principal ingredients. 

We find furthermore 6 lbs. chicken salad on the inventory sheet, of 
which we know that it is a combination of one part of light chicken 
meat, one part of dark meat and one part of celery. Owing to the small 
value of celery, we only can figure with 

2 lbs. of light meat which I value. . . . @ 2.50 $5.00 

and 2 lbs. of dark meat which I value.... @ 1.40 2.80 

6 lbs. of chicken salad equal to. $7.80 

or 1 lb. of chicken salad is worth $1.30 as inventoried. 

Such prepared food items are not too numerous, and their proper dis¬ 
tribution in the different columns of the Monthly Purchasing Sheet will 
offer no difficulties whatsoever, if we consider their principal ingredients 
only, as outlined above. Furthermore, these items need to be figured only 
once, and the so obtained figures can be used in the future with good re¬ 
sults. 

The total gross profit percentage at the end of September, after the in¬ 
ventory figures per September the 30th had been considered, shows 56.46% 
or $43.54 worth of raw material has been purchased on an average produced 
receipts of $100.00 during the whole month of September. The question 
now arises: Is that figure correct? Should the account of purchased raw 
material never exceed $43.54 for each $100.00 receipts? 





















G2 














The Silent Adviser to the Caterer 



















. 













. 










Food Control 


63 


First of all, I never would consider the gross profit percentage of one 
month alone as actual, but would compare the results of at least 3 suc¬ 
cessive months, and if the obtained average gross profit is about the same,. 
I would accept it as a safe index figure. But this is not all, we must ascer¬ 
tain if our gross profit percentage is also satisfactory. For that purpose we 
have to appeal to the net profit, and supposing that by spending $43.54 for 
raw material out of each hundred dollar receipts, and by considering all the 
operating expenses, it leaves us about 8 to 10 per cent net profit; then we 
know that by not exceeding to any serious extent, the standard figure, the 
average amount allowed for the purchase of food supplies, our net profit will 
be around 10%, as long as the receipts are about the same, because the 
operating expenses do not change enough to effect the net profit seriously, 
unless repairs are made on a large scale, or some unexpected expenses are 
included. However, we find this fully explained in Part 2. 

Once the “Standard” gross profit percentage is established, it is a safe 
guide as to how far we can go in the purchasing of raw material. We 
should try by all means to uphold this established percentage, because, if 
we go over its limit in the buying, we do so at the expense of our profit. 
Needless to say, we should be guided by the ambition to better this standard 
figure if possible, knowing that all savings made below the standard figure 
allowed for purchasing of raw material, will increase the net profit propor¬ 
tionately. The gross profit percentage changes in different concerns, and 
depends on various circumstances, but an average around 60% is considered 
very good. This means that if you spend about $40.00 out of every $100.00 
receipt for purchasing raw material, you are doing well. 

There is no reason to be disturbed as long as the total gross profit per¬ 
centage is satisfactory, but if the showing is poor, if the amount of con¬ 
sumed raw material is much above the standard, you must investigate and 
find the reason for the leakage. It is not necessary to wait until the end 
of the month, the column “up-to-date” registers the gross profit percentage 
every day. 

Food Control has many ways and means for finding out what is wrong. 










Food Control 


65 


The most effective one is to examine the percentages of the different food 
items, and this is done by comparing either the purchases of the individual 
food items with the total purchases, or the individual gross profits with 
the consumed, raw materials or their corresponding receipts. 

In line 36 of the Monthly Purchasing Sheet, we find in each column the 
corresponding percentage based on the total purchases. For instance, 
oysters, 0.24% means that out of each $100.00 of raw material purchases, 
24 cents went for oysters. This percentage is obtained by dividing the net 
purchase of oysters of $17.50 by $7,413.17 total purchases. The other per¬ 
centage figures are arrived at in the same way. Their total must be equal 
to the total amount of the purchases, or 100 per cent, as the following state¬ 
ment shows: 


PERCENTAGE TABLE—Form 10. 
(In proportion to purchases) 


Per cent 


1. Oysters. 0.24 

2. Clams . 0.77 

3. Lobster . 2.91 

4. Crab . 0.90 

5. Shrimp . 0.61 

6. Fish. 5.54 

7. Meat . 29.32 

8. Poultry. 13.26 

9. Ham . 0.94 

10. Bacon . 0.54 

11. Vegetables. 9.02 

12. Fruit . 3.21 

13. Cheese . 1.02 


Per cent 


14. Pastry. 4.62 

15. Ice Cream . 3.33 

16. Coffee . 1.56 

17. Tea . 0.33 

18. Milk . 2.91 

19. Cream . 2.47 

20. Bread . 3.46 

21.. Butter . 5.67 

22. Flour . 0.21 

23. Eggs . 1.77 

24. Sugar . 1.32 

25. Groceries . 4.07 


100.00 

In comparing the percentage figures of the different food items with the 
corresponding items of the previous months, we soon will know which item 
or items are responsible for the poor result—a warning to watch the guilty 



































Food Control 


67 


ones closely. The comparison of these figures with those of the same month 
in the past year will be even more effective. 

Some of my readers might question this statement, and say that these 
percentage figures cannot be reliable, because there might be months, when 
one buys larger quantities of certain raw materials on account of their de¬ 
mand, therefore the purchasing percentage for the article in question will be 
much higher than usual, and we do not know if the larger purchases are also 
in accordance with the returns. Though I admit that such cases are possible, 
still, I maintain that the percentage of the different food items obtained 
through comparison with the total purchases will prove quite sufficient to 
find the leakage, and to ascertain the reason for the poor total gross profit 
as the following explanation will prove. 

Some claim that during the summer for instance, the consumption of 
meat is considerably less than during the winter months, but I firmly be¬ 
lieve that with the great number of dainty and delicious meat specialties 
to resort to, there is no reason in the world why the consumption of meat 
should decrease to any appreciable extent in summer, and should it be the 
case, it will not take us long to find it out. 

In the season of fresh asparagus, the vegetable purchases undoubtedly 
will be much higher than usual, but then we know at once why. Likewise 
it will not surprise us to see the purchasing account for fresh fruits grow¬ 
ing higher in their respective seasons. 

We will also find during the summer that the consumption of cofife is 
unusually low in comparison with the cold months, while considerable more 
tea is consumed. The reason is, that coffee is not much in demand during 
hot weather, iced tea taking its place. 

All these and similar facts are only too well known, and if the total 
returns do not satisfy, and we have to find the food items responsible for 
the decrease in the profit, we will not investigate items on which the pur¬ 
chases are higher on account of the season, etc., but we will examine more 
closely items on which the purchases show increases for no special reason. 

For eating establishments, not itemizing their waiters’ checks, the com-. 







Food Control 


69 


parison with the total purchases is practically the only effective way to 
control the food items individually. 

To check the individual food items successfully through comparisons 
of their gross profit with their respective sales, attention is directed to 
Forms 12 and 13 called: Daily Consumption Sheet. 

The Daily Consumption Sheet serves to analyze the sales according to 
the different food items, in the same way as the Daily and Monthly Pur¬ 
chasing Sheets show the distribution of the purchases. Again there are 
different forms of Daily Consumption Sheets, of which I shall describe the 
easiest and handiest first. A sheet similar to the Daily Purchasing Sheet 
can be used most effectively for that purpose, the only exception being the 
columns, which should be much longer in order to be able to register all 
the items of hundreds of waiters’ checks. Each item from the waiters’ 
checks must be transferred to the corresponding column of the Daily Con¬ 
sumption Sheet. 


WAITERS’ CHECKS—Form 11 


l 


Oysters on half Shells.. 

.$ .30 

Roast Beef. 

. 1.00 

French fried Potatoes... 

.25 

Pot of Coffee. 

.20 


$1.75 


Chijcken Sandwich. 

.$ .50 

Sliced Tomatoes. 

.30 

Glass of Milk. 

.10 


$ .90 


2 4 


Little Neck Clam stewed.. 

..$ .50 

Half fried Chicken. 

.. 1.25 

Lettuce Salad. 

.. .30 

‘ Camembert Cheese. 

.. .25 

Pot of Tea with Lemon... 

.. .20 


$2.50 


Chicken Consome. 

. .$ .20 

Rosat Pork—Apple Sauce.. 

.. 1.00 

Fruit Salad. 

.. .40 

Demi Tasse. 

.. .10 


$1.70 



































The Silent Adviser to the Caterer 

-—- 






— 





























. 






































• 

















» 













































Food Control 


71 


Waiters’ Checks (Continued). 


5 


Cream of Peas Soup. 

..$ .20 

Beef Tongue with Spinach. 

.. .75 

Assorted Cakes.. 

.. .20 

Ice Cream.. 

.. .25 


$1.40 


6 


Baked Apple with Cream.. 

Broiled Ham. 

Glass of Cream. 

..$ .25 
.. .70 

.. .25 


$1.20 


7 


Half broiled Lobster with 


drawn Butter. 

..$1.20 

Combination Salad. 

.. .35 

Apple Pie with Cheese. 

.. .20 


$175 


8 


Fried Soft Shell Crabs.$ .60 

Green Peas.25 

Stewed Prunes.20 


$1.05 


9 

Oxtail Soup. 

.$ .20 

Shadroe with Bacon. 

. .90 

Lake Perch saute. 

.. .75 

Chocolat Eclairs. 

. . .20 

Mince Pie. 

. .25 

Pot of Tea with Cream (2). 

. .40 


$2.70 


10 


Shrimp Salad.$ .30 

Fried Bacon.60 

Boiled Eggs.30 

Pot of Coffee (2).40 

$1.60 


Total.$16.55 


The two Daily Consumption Sheets, on following pages, are identical in 
principle, the only difference being that in Form 12, food items are not 
divided at all, but are credited with the full sales price, without considering 
their garnitures or any vegetables, which might go with them, though which 
should rightfully receive their respective share of the receipts. For instance 
in the case of beef tongue with spinach, the full amount is credited to meat 
without figuring the spinach, which is served with the tongue and included 
in the selling price. Shadroe with bacon, the full amount went to fish, and 
nothing to bacon. Even beverages like coffee and tea claim the full receipts 
for themselves without sharing with sugar and cream served with them. 


































72 


Food Control 


The receipts of soup with no separate purchasing account, are given to the 
meat column, except in case of chicken soup, on which the poultry receives 
the credit. 


DAILY CONSUMPTION 












11 



1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

Vege¬ 

12 

13 

Oyster 

Clam 

Lobster 

Crab 

Shrimp 

Fish 

Meat 

Poultry 

Ham 

Bacon 

tables 

Fruit 

Cheese 

$0.30 

$0.50 

$1.20 

$0.60 

$0.30 

$0.90 

$1.00 

$1.25 

0.70 

$0.60 

$0.25 

$0.40 

$0.25 






.75 

1.00 

.50 



.30 

.25 








.20 

.20 



.30 

.20 








.75 




.35 









.20 




.25 



$0.30 

$0.50 

$1.20 

$0.60 

$0.30 

$1.65 

$3.15 

$1.95 

$0.70 

$0.60 

$1.45 

$0.85 

$0.25 


DAILY CONSUMPTION 


1 

Oyster 

2 

Clam 

3 

Lobster 

4 

Crab 

5 

Shrimp 

6 

Fish 

7 

Meat 

8 

Poultry 

9 

Ham 

10 

Bacon 

11 

Vege¬ 

tables 

12 

Fruit 

13 

Cheese 

$0.30 

$0.50 

$1.15 

$0.60 

$0.30 

$0.80 

.75 

$1.00 

.90 

.15 

.65 

.20 

$1.25 

.40 

.20 

$0.70 

$0.10 

.60 

$0.25 

.30 

.30 

.10 

.35 

.25 

$0.10 

.40 

.20 

.20 

$0.25 

.05 

$0.30 

$0.50 

$1.15 

$0.60 

$0.30 

$1.55 

$2.90 

$1.85 

$0.70 

$0.70 

$1.55 

$0.90 

$0.30 


In the second case, Form 13 of the Daily Consumption Sheet, divisions 
are made to a certain extent. For instance, out of the sale price of coffee at 
20 cents, only 10 cents is credited to coffee, while the balance of 10 cents is 
evenly divided between cream and sugar. Tea gives 5 cents to sugar, and 
if served with cream instead of a slice of lemon, it allows also 5 cents to 
cream, the same as in the case of coffee. Roast pork with apple sauce gives 
5 cents per order to fruit for the apple sauce, while beef tongue with spin¬ 
ach credits 10 cents to vegetables. Bacon is credited with 10 cents for 
each order of shadroe sold and only the balance goes to fish, while in the 
case of lobster, 5 cents is credited to butter. 

In glancing over the Daily Consumption Sheet—Form 12, it will at first 
create the impression, as if this system would hardly be of any great value, 
because apparently some of the food items get more credit than they are en- 








































Food Control 


73 


titled to, decreasing the percentage of other items accordingly. Though 
this is quite true, the following explanation will show that the final result 
in both cases, using either Form 12 or 13, will be still about the same. 

SHEET—Form 12. 


14 

Pastry 

15 

Ice 

Cream 

16 

Coffee 

17 

Tea 

18 

Milk 

19 

Cream 

20 

Bread 

21 

Butter 

22 

Flour 

23 

Eggs 

24 

Sugar 

25 

Groceries 
& Misc. 

Total 

$0.20 

.20 

.20 

.25 

$0.25 

$0.20 

.10 

.40 

$0.20 

.40 

$0.10 

$0.25 




$0.30 




$0.85 

$0.25 

$0.70 

$0.60 

$0.10 

$0.25 




$ 0.30 



$16.55 


SHEET—Form 13. 


: 

' 14 
Pastry 

1 

15 

Ice 

Cream 

16 

Coffee 

17 

Tea 

18 

Milk 

19 

Cream 

20 

Bread 

21 

Butter 

22 

Flour 

23 

Eggs 

24 

Sugar 

25 

Groceries 
& Misc. 

Total 

$0.20 

$0.25 

$0.10 

$0.15 

$0.10 

$0.05 

$0.05 

$0.05 


$0.30 

$0.05 



.15 


.05 

.20 

.05 

.05 


.05 



.05 



1 .20 


.20 



.25 





.05 



.25 





.10 





.10 








.10 





.10 



$0.80 

$0.25 

$0.35 

$0.35 

$0.15 

$0.55 

$0.05 

$0.10 


$0.30 

$0.35 


$16.55 


First of all the total gross profit percentage is not influenced in any way 
by the distribution of the individual receipts, which only come into con¬ 
sideration when the total gross profit do not bring adequate results, and we 
have to find the food items responsible for it. Food Control results are 
based on comparisons, and as long as we follow the same principles, either 
considering or ignoring the side products, the stewards percentage for the 
individual food items will not change to any extent. 

I may as well explain here that the gross profit can be expressed in two 
different ways as to its percentage. If we divide the gross profit by the 
receipts, we get the so-called gross profit percentage, while in dividing the 
gross profit by the issues, (the consumed raw material), the obtained per¬ 
centage is called “stewards percentage/’ The following example will show 
the difference: 






















































74 




The Silent Adviser to the Caterer 
































































































































































* 










































Food Control 


lb 


Receipts .$140.00 

Issues . 60.00 

Gross profit.$ 80.00 


If we divide 80 by 140 we obtain a gross profit percentage of 57%, 
meaning that out of each $100.00 receipts, we made a gross profit of $57.00. 

By dividing 80 by 60, the stewards percentage amounts to 133% or in 
other words, on an investment of $100.00 we made a profit of $133.00. 
Stewards like to figure and show their percentages in this way, therefore it 
is called the stewards percentage, also turnover per cent. And while I 
prefer to demonstrate the gross profits of the individual food items ex¬ 
pressed in stewards percentages, for the total gross profit I am using the 
gross profit percentage. 

Supposing that in using Consumption Sheet 12 we find on meat a 
stewards percentage of 175%, and on vegetables 200%. As long as we 
follow strictly the principles of Form 12, to ( disregard the value of veg¬ 
etables, served with meat orders and giving full credit to meat, the per¬ 
centage for these two food items will be around 175% and 200% respec¬ 
tively; if everything is O. K. 

The same food items might show quite a difference in stewards percent- 
age by using Consumption Sheet—Form 13. Meat might bring a percentage 
of only 150%, while the gross profit for vegetables might go up to about 
200 %. 

It will naturally not influence the final result if we consider meat at 
either 175% or only 150% as a basis for future comparisons, as long as we 
do not change the policy of the once adopted Daily Consumption Sheet. 

The only apparent difference between Forms 12 and 13, may be on items 
like coffee, tea, etc. According to Form 12, coffee gets all the credit, while 
cream and sugar receives nothing. Consequently the gross profit percentage 
for coffee iri case 12 will be considerably higher than in case 13, but as long 
as we stick to the one or the other standard, i. e. either Form 12 or Form 
13, it will not make any particular difference in the end. 

According to Form 13, soups are classified under meat, chicken soup 
under poultry, and in the case of cream soup, 5 cents of the selling price 
is credited to cream or milk, which ever is required. 















70 


The Silent Adviser to the Caterer 
















































































































































Food Control 


77 


With the help of these Daily Consumption Sheets, we will be able to 
ascertain the individual gross profit percentage for all such food items which 
have direct returns, items on which purchases and sales are definitely 
known. For instance, we buy raw meat, and sell it in form of steaks, chops 
or stews; the same applies to fish, poultry and vegetables, in fact to all the 
food items enumerated on our Daily or Monthly Purchasing Sheet from 
No. 1 to 17. It is different though with food items No. 18 to 25, of which 
we only know the correct purchasing amount, but their corresponding re¬ 
ceipts are not complete, because part of these materials are used as in¬ 
gredients going into other dishes without receiving further credit therefor. 
With the exception of cream and sugar, which draw quite a liberal share 
from coffees and teas sold, all we receive for eggs, milk, etc. is what we 
sell a la carte, and that is very little. Bread has no returns at all, unless 
there is a cover charge, and canned goods, with the exception of vegetables 
and fruits, flour and other groceries do not share in the receipts at all. For 
that reason the individual gross profit of these food items is not reliable, 
in some cases even impossible or impractical to record, and we therefore 
must rely on a percentage based on the purchases as explained fully before. 

In order to obtain the individual stewards percentage for food items 
No. 1 to 17, we must ascertain the totals of their respective sales. This is 
done by adding up the daily receipts for the whole month of each of these 
17 food items which are to be found on the Daily Consumption Sheets. 
Placing these figures in the corresponding column, of the Monthly Purchas¬ 
ing Sheet—directly under the net purchases (line 35), from which they are 
to be deducted, the difference will be the gross profit for the food items in 
question. By dividing the gross profit by the net purchase, we will obtain 
the stewards percentage for the different food items, on No. 1 to 17. 

The monthly sales figures for each individual food item are furnished 
by the Daily Consumption Sheets. Supposing sales of poultry during 
September, 1923, show $2,330.18; by deducting the poultry purchases for 
September, $983.20, according to the Monthly Purchasing Sheet (column 8, 



78 


The Silent Adviser to the Caterer 



Food Control 


79 


line 35), the gross profit for poultry in September, 1923, will show $1,346.98. 
By dividing the gross profit of $1,346.98 by the net purchases of $983.20, 
we get a stewards percentage of 137 per cent, in other words for each 
hundred dollars invested in poultry, we made a gross profit of $137.00. In 
the same way, we will obtain the gross profit and stewards percentage for 
all the other food items from No. 1 to 17. 

There is a still better and more effective way to check the different food 
items, whereby even materials like butter, milk, cream and eggs, etc., can 
be successfully controlled on comparisons with their actual sales. 

A special form of the Granitz System, called the “Granitz Senior” System 
of Food Control, fully explained later, will demonstrate how this can be 
done with success. 


THE DEPARTMENTS 

In the following section will be shown how restaurants having depart¬ 
ments like pastry shop, service bar, cigar stand, etc., should be handled in 
determining their gross and net profit. 


BILL BOOK—Form 14. 

Date 



Food 

Supplies 

Operating 

Expenses 

Miscella¬ 

neous 

Dept. 

2 bbls. Flour. 

6.25 



12.50 

Pastry shop 

30 lbs. Finnan haddie. 

.. • 

.20 

6.00 




4 doz. pts. Vichy water. 

... .@ 

2.40 



9.60 

Service bar 

]A “ Mops. 

. • ■■(& 

13.80 


6.90 



75 pckgs. Fatima cigarets. . . . 

....@ 

16.00 



12.00 

Cigar counter 

1 sack Fiour. 

... 

1.65 

1.65 




1 Tea service. 





12.75 

Proprietor 

2 bushels Apples. 

.. ..@ 

2.00 



4.00 

Pastry shop 

200 Bock Pantellas. 

.. ..@ 

15.50 



31.00 

Cigar counter 

2 doz. Lemonade glasses. 

... 

4.50 



9.00 

Service bar 

Repair of diningroom chairs. . . 




7.50 




The above sample is a blank book with three money columns. The ar¬ 


rangement is similar to Forms 4 and 5 with the only exception, that in the 
3rd column are also entered such items as must be charged to the different 
departments. In order to avoid mistakes, I prefer to mark each item in the 






























Food Control 


81 


3rd column, where it belongs. Of course it is more advantageous to have a 
separate column for each of the departments, because by totaling up these 
columns, it gives the total expenditure for these departments for the day. 

The Daily and Monthly Purchasing Sheets do not undergo any great 
change concerning the different departments. The items are the same, 
with the exception of No. 14 and 15, pastry and ice cream, which the pastry 
shop is taking care of. The butcher shop will take the place of meat 
(column 7), while the bakeshop represents column 20 (bread). After col¬ 
umn 25 on the Monthly Purchasing Sheets as many new columns can be 
opened as may be needed for extra departments. 

The different items from the bill book—Form 14 are transferred to the 
Daily and Monthly Purchasing Sheets in the same way as shown and ex¬ 
plained previously, in connection with Forms 4 and 5, remembering that 
every item belonging to a certain department must be charged to it, even 
if there is a special column for the article in question. For instance, flour 
used by the pastry shop has to be charged to this department, and only flour 
which is used in the kitchen goes to the flour column 22. Apples used in 
the pastry shop have nothing to do with fruit column 12, but belong to 
the pastry shop. By adding up the raw material consumed by the different 
departments during the whole month, (considering their inventories for the 
beginning and the end of the month), and deducting same from their re¬ 
spective receipts, we get the gross profit, and by dividing the gross profit 
by the receipts, gives the gross profit percentage for the different depart¬ 
ments. 

THE “GRANITZ SENIOR” SYSTEM OF FOOD CONTROL 

The “Granitz Senior” System of Food Control originated in 1918, has 
been used since with the greatest success in the best of eating establish¬ 
ments. In May 1922, the Hotel and Restaurant Mens’ Convention in Chi¬ 
cago awarded this System the Grand Prize, in competition with over a 
thousand contestants from all parts of the United States. 

To start with, the principal part of this system is the Daily Consump¬ 
tion Sheet, also called the Daily Portion Sheet, because it registers the 
daily portions sold of each and every dish. 























The Silent Adviser to the Caterer 

- 




— 

























































































































. 






































* 






























Food Control 


83 


DAILY PORTION SHEET—Form 15 . 

Granitz Senior System September 3rd, 1923 


1. RELISHES 


Anchovies . 

. 2 .. 

. 75 

1.50 

Caviar . 

. 2 .. 

. 1.00 

2.00 

Herring . 


.65 


Prince George . 

. 9/10+13/10+40 


Sardellen . 

. 1 .. 

.75 

.75 

Sardines. 

. 2.. 

.50 

1.00 

Hors d’Oeuvre. 

. 3.. 

.12/10+80 

2.40 

Pate de Foie Gras. 

. 8.. 

.50 

4.00 

Caviar Canape. 


13/5+14/5+70 


Caviar Sandwich . 

. 4.. 

13/5+14/5+65 

2.60 

Anchovv Sandwich . 


13/5+14/5+50 


Sardellen Sandwich . 


13/5+14/5+40 


Sardine Sandwich . 

. 4.. 

13/5+14/5 +30 

1.20 

Chili Sauce . 


. 15 


Almonds . 


. 35 


Celery . 


. 40 


Chutney . 


. 25 


Olives, Ripe . 

. 42.. 

. 40 

16.80 

Olives, Stuffed . 

. 2.. 

. 45 

.90 

Pickles, Dill . 

. 4.. 

. 20 

.80 

Green Olives .. 

. 10.. 

. 40 

4.00 



Transfer 

2.90 




40.85 

2. OYSTERS AND 

CLAMS 


OYSTERS 



Blue Point. 

...12. 

.30 

3.60 

Blue Point Cocktail. 

...27. 

.13/5+30 

8.10 

Cotuit. 

...10. 

.35 

3.50 

Cotuit Cocktail. 

...22. 

.13/5+35 

7.70 

Lynn Haven. 

... 7. 

.40 

2.80 

Lynn Haven Cocktail. 


.13/5+40 


Celery Stew. 

... 2 9/5 

13/5 14/5+50 

1.00 

Shell Roast with Bacon- 

... 4. 

.7/10+50 

2.00 

Shell Roast. 


.50 


Boston Fried. 

... 4. 

.50 

2.00 

Stewed in Milk. 

... 2. 

.13/10+30 

.60 

Stewed in Cream. 

... 1. 

.13/20+30 

.30 

CLAMS 



Cherrystone, Plain. 

... 3. 

.35 

1.05 

Cherrystone Cocktail. 

... 5. 

.13/5+35 

1.75 

Little Necks, Plain. 

... 3. 

.30 

.90 

Little Necks Cocktail. 

... 8. 

.13/5+30 

2.40 

Little Necks, Steamed. 

. . . 2. 

.50 

1.00 



Transfer 

1.20 




39.90 

3. SHELLFISH—SHRIMPS 



CRABS 

Crabmeat Cocktail. 7.13/5+60 4.20 

Crab Salad. 5.13/15+50 2.50 

Crabmeat Cardinal. 2... .9/5+13/10+60 1.20 

Crabmeat Au Gratin. 3.7/5+13/5+60 1.80 

Soft Shell Crabs, Fried or Boiled.13/5+70 

Hard Shell Crabs, Supr.13/15+65 

Crab Flakes, Maryland.13/10+65 

Stuffed Deviled Crab.13/10+60 


3. (Continued) 


Crab Flakes, Newburg. 


.9/10+13/10+80 


Crab Flakes, King. 


.9/15+13/10+75 


Soft Shell Crabs, Fried 

. . .21. .. 

.13/5+60 

12.60 

LOBSTER 



Boiled (cold). 


.13/10+80 

3.20 

Cocktail. 




Cardinal. 

.... 7... 

..9/5+13/10+85 

5.95 

Shell, Exquisite. 



Salad. 


..9/5+13/15+70 

6.30' 

Lobster Stuffed with Celery. 


.9/20+80 


Filet of Lobster, Curry. 


.9/20+1.30 


Filet of Lobster, Mephisto... 


.13/10+90 


Filet of Lobster, Au Gratin. . 

.12/10+13/15+1.25 


Filet of Lobster, Maryland... 


.13/20+1.30 


Filet of Lobster, King. 

.... 4.9/10 13/15 1.25 

5.00 

Filet of Lobster, Newburg. .. 

.... 2 ... 

. 13/20+1.30 

2.60 

Filet of Lobster with Mushrooms. .. 

. 9/25+1.25 


Broiled or Grilled. 

.... 7... 

. 13/10+1.40 

9.80 

Patties. 

.... 3... 

. 16/20+70 

2.10 

SHRIMPS 



Cocktail. 

....14... 

. 13/15+60 

8.40 

Salad. 

.... 7... 

.9/5+13/10+40 

2.80 

Brochette. 

.... 3... 

. 70 

2.10 

Cardinal. 


.9/5+13/10+60 


Baltimore, Curry or Creole.. 


. 9/10+65 


Patties. 


.15/15+50 




Transfer 

3.10 




73.65 

4. 

FISH 



Bass, Boned. 

.... l... 

.13/10+70 

.70 

Filet, Steamed. 


.80 


Codfish. 


.75 


Finnan Haddie, Broiled. 

.... 2 ... 

. 13/10+70 

1.40 

Finnan Haddie in Cream. . . 


. 13/10+65 


Finnan Haddie, Delmonico.. 


. .9/10 13/10+70 


Filet of Sole, Tartar Sauce.. 

.... 2 ... 

. 13/10+75 

1.50 

Filet of Sea Bass. 


. 90 



Halibut.75 

Mackerel.75 

Salmon.75 

Smelts. 1 .80 

Shad.90 

Shadroe and Bacon. 4.7/20 +80 3.20 

Trout, Brook or Lake.80 

Whitefish, Baked with Crabmeat. 9... .3/25 +14/5 +80 7.20 

Whitefish, Broiled.47.13/10+75 35.25 

Whitefish, Planked. 5.. 10/10+13/10+90 4.50 

Filet of Sole, Tartar Sauce. .. 52.13/10+65 33.80 

Fresh Codfish w. Egg Sauce. .24.13/5+60 14.40 

Frog Legs, Fried, Tartar Sauce.. 7.13/10+65 4 55 

Scallops. .75 

COLD 

Salmon, Mayonnaise.13/10+70 

Whitefish, a la Russe.13/15+75 

Transfer 


106.50 


































































































































































84 


— 


The Silent Adviser to the Caterer 











— 







































. . 





















































































. 




















































































Food Control 


85 


5. SOUPS 


Bouillon. 

.10 . 

. 30 

3.00 

Bouillon, Tomato. 


. 30 


Bouillon with Egg . 

.10 . 

....13/10+30 

3.00 

Broth, Chicken. 


. 30 


Broth, Clam. 


.30 


Consomme. 

. 8. 

.30 

2.40 

Clam Chowder. 


.30 


Mock Turtle. 

. 3 . 

. 30 

.90 

Onion au Gratin. 


. 40 


Pot au Feu. 


. 30 


Petit Marmite. 


. 50 


Peas, Mousse. 


. 30 


Turtle, Terrapin. 

. 1 . 

. 50 

.50 

Tomato Gumbo. 


. 25 


Clam Broth . 

. 12 . 

. 2/10+15 

1.80 

Cream of Tomato . 



10.60 

COLD 




Soup. 


. 30 



Transfer 


22.20 

6. MEAT 

BEEF 

(All Steaks yield 5c to division 13 for Butter.) 


(1.25) 

(2.50) 

(3.75) (5.00) 


Sirloin . 15 

9 

6 3 

78.75 

Tenderloin. 

. 1 

1 

6.25 

Porterhouse . 

.(6.00) 

3 (8.00) 

24.00 

Filet Mignon. 

...8 .... 

. 1.25 

10.00 

Filet Mignon, Strassburg.. 

...8/25 

9/15 14/10 1.25 


(9/15+10/10 +1 . 75) (9/30+10/20 +3 . 50) 


(9/45 +10/30 +5 . 25) (9/60 +10/40 +7.00) 


Planked Sirloin.1 . . . 



5.25 

Planked Tenderloin. 




Steak, Imp.2... 


.9/20+3.80 

7.60 

Steak, Minute. 

. 3. 

. 1.10 

3.30 

Steak, Small. 

. 5. 

. 90 

4.50 

Corned Beef . 


. 80 


Corned Beef Hash . 


. 9/15+60 


Hamburger . 

. 9/10+13/5+14/5+60 


Hamburger with Egg . 

. 9/10+13/10+14/5+65 


Salisburv Steak . 


. 13/5+75 


Roast Ribs of Beef . 

. 49. 

. 1.00 

49.00 

Roast Ribs of Beef Hash .. 

. 9/5 

10/10 13/5 55 


Roast Ribs of Beef Sandwich (hot) 2 . 

. 14/10+55 

1.10 

Short Ribs . 

. 25. 

. 85 

21.25 

Smoked Brisket of Beef. .. 


. 80 


Chinese Chop Steak . 


.90 


Corned Beef and Cabbage. . . 41. 

.13/10+65 

26.65 

COLD 




Brisket of Corned Beef... 


.80 


Roast Prime Beef. 

. 2. 

. 1.00 

2.00 

Corned Beef Sandwich . . . 


...13/5+14/5+15 


Roast Beef Sandwich . 


.. .13/5+14/5+50 



VEAL 



Cutlet . 

. 1 . 

. 75 

.75 

Cutlet Breaded . 


. 13/10+75 


Wiener Schnitzel . 


. 13/15+70 



6. (Continued) 


Roast Veal. 


.80 


Veal Cutlet, Breaded... 

with Tomatoe Sauce 
COLD 

.30... 

...9/5+13/5+65 

19.50 

Roast Veal. 

LAMB 

.80 


Chops. 

. 6... 

.80 

4.80 

Chops, Breaded. 

. 4... 

. 13/10+80 

3.20 

Combination Lamb Chop. 


. 9/25+1.00 


Roast Lamb. 


. 80 


Irish Stew. 

COLD 

. 29... 

.9/10+55 

15.95 

Roast Lamb. 


.75 



MUTTON 

Boiled English Chop. 

Boiled English Chop, Comb. 

Breaded Mutton Chop. 

Roast Mutton... 

PORK 

Chops (2). 2 

Chops, Breaded. 

Tenderloin, Broiled. 

Pork and Beans.12 

Pork and Beans.12 

Roast Pork. 

Roast Pork Apple Sauce.21 

COLD 

Pickled Pigs’ Feet. 

Roast Pork. 

SAUSAGES 

Links. 75 

Frankfurter.60 

MISCELLANEOUS 

Brains.75 

Brains, Breaded.13/10 +75 

Kidney.75 

Liver, Broiled or Fried .75 

Liver with Onions.9/10+75 

Liver with Bacon.7 /20 +65 

Ox Tongue.80 

Ox Joint.80 

Sweetbreads, Broiled. 3.13/10+80 2.40 

Sweetbreads, Glace.9/35 +90 

Sweetbreads, Ward.9/10+13/10+1.25 

Sweetbreads, King.9/10+13/10+1.05 

Sweetbreads, Sous Cloche.9/15+1.10 

Sweetbreads w. Virginia Ham. 2.7/50+13/5+70 1.40 

Sweetbreads w. Mush.& Bacon 2 13/5 3/25 9/25 70 1.40 

Sweetbreads, Patties.15/15 +60 

Sweetbreads and Chicken, Newburg.8/70 +80 

Tripe.... .75 

Calves Liver, and Bacon .. ..33 ..7/15+60 19.80 

COLD 

Smoked Beef Tongue.75 

Tongue Sandwich.13/5+14/5+25 


.90 

9/15+1.10 
.13/10+90 
.80 


.75 1.50 

13/10+75 

.90 

.9/20+20 2.40 

.9/20+20 2.40 

.75 

.11/5+70 14.70 

.75 

.75 


























































































































The Silent Adviser to the Caterer 









Vood Control 


87 


6. (Continued) 


Pickled I,anih Tonguo.05 

Pick led Pig’s i eet . 

\ ■ lorted ( Jut .12/1 o i do 

Assorted (luts with Chicken.. 2.12/10 -1-8/30 (-85 I 70 

Transfer .50 


329. 05 


7. HAM AND BACON 

ilam, Fried or Hroilod . 2.75 1.50 

Ham and Mgg.0.10/25(55 1.05 

Main and Kgg Sandwich.10/15 ( 14/5 ( 00 

Ham Sandwich, Fried. I.10/5 | 14/5 (00 .00 

Macon, Fried or Hroilod. 75 

Bteon and Egg 11 ■''< i 

Macon and Kgg Sandwich.10/15 ( 14/5 I 00 

Macon Sandwich, Friod.10/5 ( 14/5 (00 

COM) 

I lam, Sugar Cured.75 

Ham, Virginia. 2.00 1.80 

Ham, Westphalia.00 

Ham Sandwich.15.10/5 | 14/6 I 15 2,25 

Tran«fcr 18.65 

26.15 

8. POULTRY 

('Inchon, Hroilod or Fried,. .24.. 1.25 30.00 

(’hieken, Roasted. 1.50 

('htaken, rribaye. 0/to 1 1,40 

Chicken, Saut< 0 .10/10(1.05 14.85 

Chiekon, Arkansan, Friod .10/15 ( 1.00 

('hickon, Colonial . 0 . .7/10 ( 0/5 ( 10/5 ( 1,45 4.05 

('htaken, ( Jountrj Style . 10/15 i i 05 

Chicken, CaHHerolo. .0/10 I 10/10 ( 1.55 

Chiekon, Croquettes. 4....0/10 | 10/10 I 00 2.40 

Chicken, Flakes with Mushrooms . .0/20 I 10/10 ( I 55 

Chicken, Flakos, Kingsbury.0/15 | 10/15 | 1,20 

Chicken, Makes, King.0/15 10/15 I 1.00 

Chicken, drilled, Spaghetti .7/25 | 10/10 I 0/10 | I 00 

(thicken, Louisiana.0/15 i 1.00 

(’hi'ken, Liver with Macon 2 .7/20 ( 00 1.20 

Chicken, Maryland. 0.7/10 0/10 10/15 1.40 12.00 

(/htaken, Minced . 10 15 1 75 

Chicken, Newburg. 10/20 ( 1,30 

(thicken, Putties.15/20 | 00 

Chicken, Royal .0/10 ( 10/20 I I4/IO ( I .00 

(Jhiolen, 1 toasted . .. 1.50 

Mrea.it of ('hickon, Nivonniso .0/15 | 10/15 I I .20 

llreasl. of Chicken, Sam Ward .0/10 | 10/10 ( I 00 

lircaHt of Chicken, Sous Cloche, . 0/10 | 10/10 ( I 55 

Mreant of Chicken, Virginia. 7/40 ( 0/10 ( 10/5 | 1.20 

(luinea Chicken, Roasted. 0,25 

(luinea Chicken, Hroilod 17. 1.50 25,50 

Mreant of (luinea Chicken. 1.75 

Chicken and Mobster, Newburg,. 3/60 ( 10/15 (75 

Maked Mreant of (’upon. 10/10 I 1.15 

Turkey, Roasted, (hot). 1.25 

Squab .. . 1 75 

Chicken Logs, Curried in Rice 57 .0/10 (10/5 | 60 04.20 


8. (Continuo(J) 

COLD 

Turkey Mreast, Sliced. 1,00 

Chicken Salad . 21 .9/5 ♦ 13/15 (-80 

Chicken Salad, Frozen.0/5 ( 10/15 ) 70 

Chicken Salad Sandwich.0/5 | 10/10 ( 14/5 1 40 

SANDWICHES 

club . 12 . 7/io 13/5 1 14/5 10 

('htaken Sandwich .14. 13/5 1 14/5 1 30 

Turkey Toasted w. Macon. 2_7/10 ( 10/5 (14/5 (00 

Transfer 


16 80 


3 60 

4.20 

,60 

.00 


150.00 


9. VEGETABLES AND SALADS 


VEGETABLES 

Artichokes... 

Asparagus, American Mammoth,. 

Asparagus, Green. 

Alligator Pears. 

Beans, Wax . 12 . 

Means, Lima. 7. 

Means, String. 

Beans, String French. 

Meets, Pickled. 

Mrussels Sprouts.14. 

Cauliflower, Cream Sauce. 0. 

(lauliflowor au < Ira,tin . 2.... 12/5 

Com, Stewed. 

Corn au Gratio.12/5 

Corn on Cob. 

Kgg Plant, Fried.19. 

Green Mens. 

French Green Peas. 

Mushrooms, Broiled. 0. 

Mushrooms, Stewed. 

Onions, Moiled in Cream. 

Onions, French Fried. 

Rice, Wild.;. 2. 

Sauerkraut. 

Spinach. 

Succotash. 

Tomatoes, Friod or Broiled. 

Tomatoes, Slewed. 

Spinach witli Eqq.21. 

Cauliflower, Hollnndnlso.... 7.9/5 


3/5 

3/5 

3/5 


.50 
.65 
.65 
.65 
.30 
.30 
.30 
.40 
.25 
(35 
(35 
(35 


3/5 ( 25 
3/5 ( 25 
3/5 ( 25 
3/5 ( 25 
.. .30 
.. .40 

3/5 | 70 
3/5 ( 45 
3/5 | 25 
3/5 | 25 
3/5 ( 45 
25 

. .80 
.. .30 

3/5 l 35 
3/5 | 25 
3/5 | 25 
3/5 ( 35 


SALADS 

Asparagus, American, Vinaigrette. 4.(15 

Asparagus Tips Am., Vinaigrette. 2.50 

Alligator Pears. 5.65 

Celery 41. 10 

Celery with Roquefort Dressing.. 10. 12/30 13/5 40 

Combination.13.40 

(Ihicory.35 

(Ihiflfonado.45 

Kndivo.50 

Kndivo, Fronch. ;... 10.50 

Fscarole.35 

Cucumber.35 

Lettuce.37.30 


3 60 
2,10 


4.90 
1.05 
.70 


4.75 


.00 


5.25 

2.45 


2.60 
i 00 

3 25 
16.40 
4.00 
5.20 


8.00 


II 10 

























































































































Food Control 


89 


9. (Continued) 


Lettuce, Tom. and Cucum. 

. .20. 

.40 

8.00 

Lettuce, Grapefruit. 


.11/25+25 


Oriental. 


.11/15+35 


Romaine. 

. .18. 

.35 

6.30 

Romaine and Grapefruit. 


.11/20+20 


Tomato. 

..27. 

.40 

10.80 

Tomato Surprise with Apple. . 


... .1/10 11/5+35 


Tomato with Asparagus Tips.. 


.60 


Tomato with Anchovis. 

.. 2. 

.1/40+35 

.70 

Tomato Caviar. 


.1/50+40 


Tomato with Crab. 

.. 1. 

.3/30+45 

.45 

Tomato with Chicken. 


.8/40+35 


Tomato with Lobster. 

. . 1. 

.3/55+45 

.45 

Vegetables. 


.45 


Waldorf. 


.50 


Watercress. 


.30 


Watercress Dressing. 


.25 


SAUCES 


Tomato Sauce. 


.15 


Spanish Sauce. 


•.25 


Mushroom Sauce. 

.. 3. 

.50 

1.50 

Bordelaise Sauce. 


.25 


Chilli Sauce. 


.10 




Transfer 

23.70 




131.25 

10. POTATOES 



..88. 

.20 

17.60 


..46. 

.25 

11.50 


...34. 

.30 

10.20 


... 8. 

.35 

2.80 


... 6. 

.40 

2.40 

Potatoes in Cream. 


.13/5+25 


Potatoes au Gratin. 


,.. .12/5+13/5+25 


COLD 




Potato Salad. 


.30 




Transfer 

.80 




45.30 

11. FRUITS AND 

PRESERVES 



FRUITS 


Assorted Fruits. 


.50 


Apples. 


.15 


Apple Baked in Cream. 

.... 6. 

....13/10+25 

1.50 

Bananas. 

.... 4. 

.25 

1.00 

Bananas, Sliced in Cream. .. 

.... 2. 

....13/10+25 

.50 

Strawberries. 


.50 


Raspberries. 


.40 


Melons, Water. 


.30 


Melons, Honev Dew. 

....31. 

.30 

9.30 

Melons, Casaba. 

....18. 

.30 

5.40 

Cantaloupes. 

....26. 

.30 

7.80 

Oranges. 


.20 


Oranges, Sliced. 

.... 4. 

.25 

1.00 

Orange Juice. 

.... 2. 

.25 

.50 

Prunes, Stewed. 

.... 8. 

.25 

2.00 

Prunes, Stewed in Cream. . . 


.13/10+25 


Grape Fruit. 

....28. 

.25 

7.00 


11. (Continued) 


Fruit Salad. 

.10. 

.60 

6.00 

Fruit Cocktail. 

. 4. 

.50 

2.00 

Imperial. 

. 5. 

. 1.50 

7.50 

Ladies Delight. 

. 2. .12/25+13/10+30 

.60 

Apple Fritters . 

.19. 

...13/20+25 

4.75 


PRESERVES 



Currant Jelly. 


.20 


Figs.,. 

. 2. 

.50 

1.00 

Guava Jelly. 


.25 


Orange Marmalade... 

. 2. 

.25 

.50 



Transfer 

2.05 


60.40 

12. CHEESE 


American . 


. 25 


Camembert . 

. .12. . 

. 30 

3.60 

Cottage. 


. 25 


Cream Cheese . 

... 2.. 

. 25 

.50 

Cream with Bar-le-duc. 

... 4.. 

. 11/25+25 

1.00 

De Brie . 

.. 3.. 

.25 

.75 

La Trappe. 


.30 


Liederkranz. 


.25 


Neufchat.el. 

... 2.. 

.25 

.50' 

Roquefort. 

... 4.. 

.40 

1.60 

Swiss, Imp . 

... 1 .. 

. 30 

.30 

Pie Cheese . 

... 7.. 

. 10 

.70' 

Camembert with Romaine . . .. 

... 2.. 

. 9/20+20 

.40 

SANDWICHES 


Sandwich, American Cheese .. 

. ..11. . 

. 14/5+20 

2.20 

Sandwich, Swiss Cheese . 

.. .21. . 

. 14/5+20 

4.20 

Roquefort Dressing . 

...10.. 

. 13/5+15 

1.50 

Welsh Rarebit . 


. 65 


Golden Buck . 


. 13/15+55 


Yorkshire Buck . 


. 13/15+55 

Transfer 

4.70 


21.95 


13. DAIRY PRODUCTS 


(EGGS, MILK, CREAM, BUTTER, ETC.) 


Boiled. 

EGGS 

. 4. 

.25 

1.00 

Fried. 


.30 


Shirred. 


.35 


Scrambled. 


.35 


Poached . 


.40 


Poached on Toast. 

. 7. 

.14/5+40 

2.80 

Eggs with Asparagus Tips. 

.5. 

.9/25+40 

2.00 

Eggs with Calf’s Brains.... 

. 2. 

.6/25+35 

.70 

Eggs with Tomatoes. 

. 1. 

.9/25+25 

25 

Eggs Benedict . 

.37. 

... 14/5 +7/20+35 

12.95 

COLD 

Eggs, Russe. 

.21. 

.11/10+13/10+30 

6.30 

OMELETTES 


Omelette, Plain. 

. 7. 

.40 

2.80 

Omelette with Cheese.... 

. 4. 

.12/15+35 

1.40 

Omelette, Ham. 

. 3. 

.7/15+35 

1.05 










































































































































































90 


The Silent Adviser to the Caterer 
































































































































Food Control 


91 


13. (Continued) 


Macaroni. 

.16. 

.35 

5.60 

Spaghetti. 


.30 


Noodles. 

. 5. 

.30 

1.50 


DRESSINGS 



Hollandaise. 


.25 


Bemaise. 

. 2. 

.9/5+25 

.50 

1000 Island. 

.22. 

.15 

3.30 

Mayonnaise. 

.15. 

.20 

3.00 

Russe. 

. 2. 

.20 

.40 


MILK, CREAM 



Bottle Sweet Milk 

.48. 

.20 

9.60 

Buttermilk, Cdass. 

.12. 

.15 

1.80 

Half and Half. . . . 

. 9. 

.40 

3.60 

Cream. 

. 5. 

.50 

2.50 



Transfer 

136.90 




199.9 5 

14. BREAD, TOAST, CEREALS 


Bread and Butter. 

.601. 

.13/5+5 

30.05 

Toast and Butter. 

. no . 

• 13/7H+7 H 

8.25 

Butter Toast. 


...13/10+10 


Milk Toast. 

. 1. 

...13/20+15 

.15 

Cream Toast. 

. 1. 

...13/35+15 

.15 

Cereals, Any Kind 

.12. 

...13/10+15 

1.80 



Transfer 

7.15 




47.55 

15. i 

COFFEE, TEA, 

ETC. 


(Half of receipts to division 13 for Cream and Sugar.) 

Coffee. 

.192. 

.20 

19.20 


.45. 

.40 

9.00 


. 6. 

.60 

1.80 

Tea. 

. 4. 

.20 

.40 

Chocolate. 

. 5. 

.20 

.50 

Cocoa. 

. 3. 

.20 

.30 



Transfer 





31.20 

16. CAKES, PASTRIES AND ICE CREAMS 


Pies, Apple. 

.37. 

.20 

7.40 

Blueberry. 

.29. 

.20 

5.80 

French Cherry. 

.12. 

.25 

3.00 

Lemon Cream. 

.45. 

.25 

11.25 



.25 


Assorted Cakes. 

. 2. 

.30 

.60 

Coffee Cake. 

.19. 

.20 

3.80 

French Pastry. 

.24. 

.25 

6.00 

Eclair. 

. 6. 

.20 

1.20 

Layer Cake. 

.2. 

.20 

.40 

Macaroons. 

. 1. 

.25 

.25 

Petit Fours. 


.30 


Charlotte Russe. 

. 4. 

.40 

1.60 

Shortcake. 

.21. 

.40 

8.40 

Meringue Chantilly. 


.40 


Fruit Cake. 


.25 


Rice Pudding . 

.59. 

.20 

11.80 


16. (Continued) 

ICE CREAM 


Ice Creams. 

.29. 

.20 

5.80 

a a 

.57. 

.25 

14.25 

a u 

.72. 

.30 

21.60 

u u 

.38. 

40 

15 20 

u u 


.50 


Nesselrode Pudding. 

. 4. 

.40 

1.60 

Bisquit Tortoni. 

.16. 

.40 

6.40 

Colonial Cup. 

. 9. 

.75 

6.75 

Cup St. Jack. 


.65 


Baked Alaska. 

. 3. 

. 1.00 

3.00 



Transfer 

.60 


136.70 


RECAPITULATION 



Today 

Up to Date 

1. Relishes. 

$ 40.85 

$ 111.85 

2. Oysters, Clams. 

39.90 

118.30 

3. Shellfish. 

73.65 

139.00 

4. Fish. 

106.50 

367.75 

5. Soups. 

22.20 

59.35 

6. Meat. 

329.65 

1,016 05 

7. Ham and Bacon. 

26.15 

71.15 

8. Poultry. 

150.90 

515.05 

9. Vegetables. 

131.25 

360.00 

10. Potatoes. 

45.30 

134.35 

11. Fruits, Pies. 

60.40 

201.00 

12. Cheese. 

21.95 

52.20 

13. Dairy Products. 

199.95 

637.00 

14. Bread, Toast. 

47.55 

128.95 

15. Coffee. 

31.20 

74.10 

16. Cakes, Pastries, Ice Creams. 

136.70 

457.20 

Total. 

$1,464.10 

$4,443.30 

Food 



Beverages 



Cigars 

































































































































92 


The Silent Adviser to the Caterer 



Food Control 


93 


This sheet is prepared individually for each concern because it must be 
accurately made to represent each and every dish offered for sale on the 
bill of fare. This sheet divides the different food items into the following 
16 general divisions: 


1. Relishes 

2. Oysters—Clams 

3. Shellfish—Shrimps 

4. Fish 

5. Soups 

6. Meat 

7. Ham—Bacon 

8. Poultry 


9. Vegetables—Salads 

10. Potatoes 

11. Fruits—Preserves 

12. Cheese 

13. Dairy Products—Miscellaneous 

14. Bread—Cereals 

15. Coffee—Tea 

16. Pastries—Ice Creams 


Some of these divisions also have subdivisions, like No. 6, where the 
receipts of meat are distributed between beef, veal, lamb, mutton, pork, 
sausage and miscellaneous meats—(brains, liver, tripe, tongue, sweet¬ 
breads, etc.) Other divisions are combining similar products, for instance 
division 2 is handling oysters and clams, while No. 3 includes, crab, lob¬ 
ster and shrimps. Ham and bacon are shown together under division 7, 
and division 9 lumps vegetables with vegetable salads. 

Division 13, not only registers the sales of milk, cream and eggs a la 
carte, and shows their shares received from various other divisions, but 
it handles at the same time a few more food items of great importance. 
As it will be seen later flour and sugar are charged to this column, conse¬ 
quently it must receive credit for its respective shares from all such food 
items which contain sugar and flour to some extent. Sauces and dressings, 
like Hollandaise, Bernaise, 1000 Island dressing, mayonnaise, Russian and 
French dressings are also turning over their respective shares to division 
13, because they consist mostly of eggs, butter and the basic salad and 
olive oil, for which column 13 bears the charges. 

The Daily Portion Sheet is quite flexible, and if more details are de¬ 
sired, it is only necessary to make separate divisions for oysters, clams, 
















94 


The Silent Adviser to the Caterer 





































. ' 














































95 


Food Control 

crab, lobster, shrimps, ham, bacon, etc. It goes without saying that if 
we make more divisions on the Daily Portion Sheet, the purchases will 
also have to be charged accordingly. 

I have noticed on many Portion Sheets that sauces and garniture are 
not considered at all, and that many items, on the bill of fare cannot be 
properly so placed because there is no adequate classification for them. The 
Daily Portion Sheet of thq “Granitz Senior” System does not only show 
the number of portions sold, but also records the amount to which each of 
the food items are entitled to, and their total equals the total receipts for 
the day. 

I also find that sandwiches as well as salads are lumped together with¬ 
out considering their ingredients. This system classifies caviar and sardine 
sandwiches under relishes, cheese sandwiches under cheese, chicken sand¬ 
wiches and chicken salads under chicken, etc.^ in other words each sand¬ 
wich or salad is shown under the division to which its main ingredient 
belongs. 

Where two or three different items of more or less equal values are 
combined into one, for instance, tomatoes with lobster, this item can be re¬ 
corded either under division 9 (salad) or division 3 (lobster), which does 
not make any difference as long as we consider the value of both ingred¬ 
ients. Celery with Roquefort cheese dressing^ is shown under vegetables, 
on account of celery, but the cheese is taken care of as will be seen later. 
The same item could as well be posted under cheese by considering the 
celery. 

Another feature of this Daily Portion Sheet is, that each dish shows the 
selling price. This gives an opportunity to the person working on this 
Portion Sheet to see if the prices charged on the waiters’ checks are cor¬ 
rect. For instance, division 1 quotes anchovies at 75 cents, caviar at $1.00, 
ripe olives at 40 cents per order, etc. 

Furthermore, every combination food item is analyzed as to its princi¬ 
pal ingredients and the selling price divided accordingly, therefore the one 
entrusted to transfer the different items from the waiters’ checks to the 


















96 


The Silent Adviser to the Caterer 





























9 














































































































































* 













\ 





























































Food Control 


97 


Portion Sheet, does not need to know the composition of each dish, making 
this work purely mechanical. 

Division 1 

We find for instance in this division the selling price of “Caviar Sand¬ 
wich” is indicated in the following way: “13/5-|-14/54-65,” which means 
that the price of the caviar sandwich is 75 cents per order, but 5 cents is 
to be credited to division 13 (for the butter used), 5 cents to division 14 
(for the bread). 

Celery, though considered a relish, is classified more conveniently under 
division 9, vegetables—salads. 

Division 2 

Under division 2 we register blue point cocktail: 13/54-30, indicating 
that out of 35 cents the price for the cocktail, 5 cents for each order goes 
to division 13, for the cocktail sauce, the principal ingredients of which 
(tomato catsup) is charged to that division. 

Division 3 

Here we notice crab meat au gratin 7/54-13/54-60 at 70 cents the por¬ 
tion, allows 5 cents to division 7 (for cheese) and 5 cents to division 13 
(for butter). Though butter and cheese used in this case hardly amounts 
to more than 2 cents each, still we deduct from the receipts of crab meat 
au gratin 5 cents for each of these items. I do that for two reasons: In 
the first place I think that butter and cheese are entitled to a ^moderate 
profit the same as the crab meat, because there is money invested in these 
raw materials that ought to bring some returns, and secondly, I feel inclined 
to credit a little more to items of that kind, because such materials are used 
in combination with many other food items to such a small extent on which 
practically no credit worth while can be allowed. 

It is advisable to leave 2 to 3 blank lines after each division for the “du 
jour” dishes, which sell ordinarily a little cheaper, than if ordered a la carte, 
which is quite natural, because larger quantities are prepared of the “du 
jour” dishes, and in many cases it means getting rid of certain food items, 
of which there is more on hand than required. This explains why you see 
























98 


The Silent Adviser to the Caterer 



- 
























































































*' 


























































































































► 






* 



















































































Food, Control 


99 


in division 3, soft shell crabs (fried or broiled) at 7 5 cents, and again at 
the bottom the same item “du jour” at 65 cents per portion. 

Division 4 

In this division, I have included frog legs and scallops, which items can 
be handled separately if so desired. 

Division 6 

This division contains the remark “All steaks yield 5 cents to division 
13 for butter.” When all steaks are posted, count them, in this case they 
amount to 92, therefore we transfer 92 times 5 cents, equal to $4.60 in one 
amount to No. 13. Another reason why “du jour” items should be men¬ 
tioned separately, is that the Daily Portion Sheet contains only a la carte 
dishes plain, while “du jour” dishes always have some kind of a garniture, 

a certain sauce or vegetable, etc. to serve with them. For instance, this 

division registers veal cutlet a la carte 7 5 cents and again veal cutlet breaded 
with tomato sauce “du jour” at 65 cents per order. Though I feel con¬ 
vinced that most of the patrons will ask for veal cutlet “du jour,” still there 
might be at the same time sales a la carte at 7 5 cents. 

I would suggest to mark the “du jour” items on the Daily Portion Sheet 
in ink, because such dishes are always in great demand, and it simplifies 
considerably the auditors’ work by finding these items quickly. In order 

to show the “du jour” dishes disticntly, I havq them listed on the Daily 

Portion Sheet in heavy print. 

Divisions 7 to 12 

These divisions need no further explanations, because they are only 
repetitions of such items, which have been fully explained before. 

Division 13 

T have already discussed the essentials of division 13, and same will be 
mentioned again, when I take up the charges in connection with this 
division. 

Division 14 

If there is a cover charge for bread and butter (as in this case) 10 cents 
per person, half of the cover charge goes to division 13 for the butter 















The Silent Adviser to the Caterer 


-- 

































































i * 














* 









































■ 






























■W : 

































CW i 













* 






























































Food Control 


101 


served. I wish to remark that this cover charge does not refer to patrons 
who order sandwiches instead of meat or fish, and do not desire any extra 
bread, for in this case, the sandwich yielded its share for bread and butter. 
If guests wish toast instead of bread, it is customary to raise the regular 
cover charge 5 cents. 

Bread and butter should have their share the same as any other of the 
food items, and if there is no cover charge, meat, fish and poultry, the 
three principal dishes, have to make up in commun for the difference. It 
is customary that meat, fish and poultry orders with selling prices up to 
75 cents per order, give up 5 cents, while above 75 cents, 10 cents is con¬ 
sidered as the equivalent share for bread and butter. 

After the posting is done and you know exactly how many portions of 
fish, meat and poultry have been sold that day, transfer 5 or 10 cents each, 
as the case in question may require, half to division 13 and half to division 
14. A similar transaction has been seen m the case of steaks, under 
division 6. 

Division 15 

Coffee, tea and chocolate allow half of their total receipts to division 13 
for cream and sugar. 

Division 16 

Division 16 is represented in this case by the pastry shop, which sup¬ 
plies pastries, cakes, and ice creams of all kinds. Even puddings come from 
that department. That is the reason why I credited the pastry shop with 
the receipts of the rice pudding “du jour.” You will also notice in this 
division a transfer of 60 cents; this is for 3 patties furnished by the pastry 
shop for the lobster, which is prepared in the kitchen, and the lobster ac¬ 
count gets credit. You surely will understand that all this has to be con¬ 
sidered, because the pastry shop is charged up for everything what is issued 
to it. 

It is not necessary to enumerate on your Daily Portion Sheet all the 
different kind of pies, which are shown on your bill of fares, it is sufficient 
to mark simply pies, with 3 or 4 lines to follow and you may fill in daily 





The Silent Adviser to the Caterer 


102 




Food Control 


103 


with ink the kind of pies you sell. The same can be done with omelettes 
and similar food items. 

I have explained thoroughly and illustrated with many outlines and 
tabulated statements how the different food items from the waiter checks 
should bof transferred to the Daily Consumption Sheet, so that a similar 
repetition is not necessary. After the posting is done, each item is ex¬ 
tended, but it is not necessary to transfer each small item individually to 
the respective division of the Daily Portion Sheet, as the Allowance Transfer 
Sheet takes care of these details. 


ALLOWANCE TRANSFER SHEET—Form 16. 


2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

13 

13 

14 

15 

$1.20 

$2.25 



$0.50 

$0.40 

$0.60 

$0.10 

$0.50 

$1.05 

$0.30 

$0.20 

$0.20 

$0.10 

$0.20 



.30 




.15 


.10 

.30 

1.00 

.20 

.20 

4.70 

.60 

.20 



.55 




.80 


.35 



.10 

1.35 

.50 

.70 

.10 







1.00 


.45 



3.00 

1.10 

5.20 

.15 

.45 







.50 


.40 



.50 

.10 

1.05 

.10 

.20 







4.95 


.35 



.60 

.20 

1.00 

.95 

.05 







.30 


.45 




.20 

2.65 

.15 

.75 







.40 


.40 




.25 

4.60 

.10 

.70 







.90 


1.50 




.40 

4.10 

1.05 

.10 







.20 


2.90 




1.05 

1.50 

.35 

.60 







1.20 


2.40 




.75 

.40 

.50 

.55 







7.40 


.50 




.20 

.30 

.60 

1.05 







.45 


.30 




.15 

.10 

.20 

.35 









.40 




1.05 

.10 

.20 

1.85 









.90 




.40 

.75 

3.80 










5.70 




.70 

.05 

.50 










1.05 




1.35 

.75 

2.10 










.35 




.60 

.90 

30.05 










.40 




.70 

.45 

8.25 










1.25 




.40 

.40 

.20 










.25 




2.10 

.10 

.35 










.10 




.70 

1.35 

1.20 













» 

.10 

2.85 

31.20 














.20 

3.15 















1.20 

.70 




$1.20 

$3.10 



$0.50 

18.65 

$0.60 

20.60 

$0.80 

$2.05 

$4.70 

$136.90 

$7.15 



In division 1 of the Daily Portion Sheet we find as the first combination 
item with sales: four caviar sandwiches, which allow (4 times 5) 20 cents 
for butter, also (4 times 5) 20 cents for bread. It would not be very 
practical to place these credits direct on the Portion Sheet, as there will 















































104 




The Silent Adviser to the Caterer 



























































































m I 









■ 






































Food Control 


105 


be many more of that kind, so instead we transfer these figures first to the 
Allowance Transfer Sheet where these two amounts mentioned can be seen 
on top of columns 13 and 14 respectively. 

When the items of all the waiters’ checks of the day are posted, we 
add each column of the Allowance Transfer Sheet and transfer their totals 
to the Daily Portion Sheet under the corresponding divisions, where the 
word “Transfer” is shown. This is how we arrived at $2.90 for the Trans¬ 
fer of division 1; $23.70 for division 9; $4.70 for division 12, etc. 

After all the transfers have been properly recorded on the Portion Sheet, 
we total the different divisions and place their amounts in the corresponding 
line of the Recapitulation under the column, which is headed with the word 
“Today.” The total amounts of these items, necessarily corresponding with 
the total of the waiters’ checks, is the receipt for the day, which in this case 
on October 3rd, amounted to $1,464.10. If we add the individual receipts 
of each food item to the corresponding amounts of the day before, we ob¬ 
tain the total receipts for each and every division up-to-date, which can be 
seen to the right of the Racapitulation. On October 3rd, we received for 
shellfish, $73.65 and up to and including the 3rd, the sale for relishes totaled 
$139.00. On the same day we sold meat orders (division 6), to the extent 
of $329.65, while the total amount for meat sold in the first three days of 
the week was $1,016.05. In the same way we will find on the Daily Por¬ 
tion Sheet of October 7th, (under “Up-to-date”) the individual weekly 
amounts received for each of the food items, and their total represent the 
receipts for the whole week—$10,752.74. (See Form 19, column 17). This 
is surely a clear analysis of the total receipts as far as the individual receipts 
of the different food items are concerned. 

Having learned how much we have to credit to each of the food items, 
we should then find the corresponding charges in order to get their gross 
profit and stewards percentage. This is done by means of the Daily Receiv¬ 
ing Sheet (“Granitz Senior” System) which is practically the heart and soul 
of this cost-finding method. 

The first 16 columns of the Daily Receiving Sheet corresponds with the 
16 divisions of the Daily Portion Sheet, column 17 is their total, column 18 



106 


Food Control 


October, 1923 


DAILY RECEIVING 

“Granitz 


Lines 


1 

2 

3 

4 

5 

6 

7 

8 
9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 
21 

22 

23 

24 

25 

26 

27 

28 


Date 


1 

Rel¬ 

ishes 

2 

Oyster 

Clams 

3 

Shellfish 

Shrimps 

4 

Fish 

5 

Soup 

6 

Meat 

7 

Ham, 

Bacon 

8 

Poultry 

9 

Vege¬ 

tables 

Salads 

6 




































3.00 




37.15 



25.00 

12.20 

14.20 







102.10 

31.34 

23.93 








3.58 

62. 60 





10.00 

4.25 









39.57 


















































41.05 










Issues from Stnrernnm 










Kitchen: 









7.00 

3 lbs TVp vy Bpans 





.27 




10 11 Rice 








.90 

1.50 

.80 

Cold Meat Dept: 

3 pans Asparagus 









2 “ “ Tips. . 









Fruit, Pantry: 

4 pans Pea.phes No. 3.. 









6 u Ripe Olives . 

6.00 

.90 









3 u Sard in ps 









Pastry Shop: 

4 pans Pineapple No. 10. . 









6 “ Blueberries No. 10. 
Dining Room: 

2 bottles Lea & Perrins’. . 













,15 


.45 

.60 




2 11 Horseradish. . . . 








Total. 









$6. 90 

$25.00 

$22.20 

$18.60 

$6. 85 

$134.49 

$23.93 

$102.17 

$88.40 


shows the amount spent for bar goods, while column 19 registers the daily 
purchases of cigars and cigarettes. The double column No. 20 represents 
the storeroom for goods received and goods issued. You may itemize 
your Daily Receiving Sheet like in Forms 4 and 5, or you may simply men¬ 
tion the name of the supply man, as shown in this case, and then distribute 
the different items of the invoices among the corresponding columns. For 
instance, according to line 3 of the Daily Receiving Sheet, Frangois Beranger 
delivered bread for $19.42, Jones Decaillet (line 5) supplied oysters and clams 
worth $25.00, shellfish amounting to $12.20 and fish for $14.20. The name 
































































Food Control 


107 


SHEET—Form 17. 

Senior” System 


10 

Potatoes 

11 

Fruit 

12 

Cheese 

13 

Dairy 

Miscell. 

14 

Bread 

15 

Coffee 

6 

Pastry- 

Cakes 

ceCream 

17 

Total 

18 

Bar 

19 

Cigars 

1 

20 

Storeroom 

21 

Operating 

Expense 

22 

Special 

Expenses 

Lines 

Received 

Issued 











37.50 


7.15 


1 

1.26 


3.02 

22.15 



6.10 

32.53 





2 


19.42 


19.42 







3 


23.00 




3.66 

66.81 







4 






51.40 







5 







4.30 

130.33 







6 







97.52 







7 








14.25 







8 


10.88 


68.17 



9.20 

127.82 







9 






80.16 





10 









19.13 




13.02 


11 














35.70 

12 






14.00 

7.15 

21.15 







13 

28.75 



24.73 


9.78 

104.31 







14 






55.02 

16.10 


10.11 


15 















16 








7.00 




7.00 



17 








.27 




.27 



18 








.90 




.90 



19 








1.50 




1.50 



20 








.80 




.80 



21 


1.2C 

i 





1.20 

i. 



1.20 



22 







6.0C 

1. 



6.00 



23 








.90 

). 



.90 



24 







4.15 

4.15 

> 



4.12 



25 







4.5C 

) 4.50 

). 



4.50 

. 


26 







.60 

). 



.60 

. 


27 








.60 

). 



.60 

). 


28 

$30.01 

L $35.0£ 

S $3.05 

jlsi 15.0' 

>$19.45 

>$14.00 

) $48.81 

i $693.9c 

S $19. lc 

J|S135. P 

S$53.60 

) $28. 30 

) $30.28 

$35.70 

i 


Louis Emerson appears in the following line; he sold us meat amounting to 
$102.10, ham and bacon valued at $23.93, and delivered $4.30 worth of lard 
to the pastry shop. It is well understood that everything issued to the 
pastry shop is charged to same, even in the case of fresh and canned fruits, 
milk and cream, etc., which items have their own column Nos. 11 and 13 
respectively. From James Kirk (line 9), we bought poultry to the amount 
of $39.57, fresh fruit to the amount of $10.88, dairy products and miscellan¬ 
eous goods amounting to $68.17, and for the pastry shop one case of eggs 
valued at $9.20. 

















































































































The Silent Adviser to the Caterer 






































































































































































































Food Control 


109 


Special care is to be taken that all ingredients, purchased for the soup 
stock, like meat bones, vegetables, etc. are charged to soup. This is dem¬ 
onstrated in line 4, where Casaba & Co. delivered vegetables for $40.15, out 
of which $3.00 worth went to soup, or in line 7, where meat bones, sold us 
by Gordon & Co. to the amount of $3.58, is a rightful charge to the soup 
account. 

Fresh fruits, vegetables, meat, fish, poultry, ham, cheese and dairy 
products are to be charged direct to the corresponding food items, while 
all canned goods and groceries, with the exception of coffee, which has its 
own returns, are received by the storeroom. In line 1, of the Daily Receiv¬ 
ing Sheet, we find Allen and Sons, with a delivery of canned goods amount¬ 
ing to $37.50, as a charge to the storeroom; line 15 tells us that Seehausen 
'& Baer furnished groceries for $16.10 which have been received and charged 
to the storeroom, while cigars and cigarettes, $55.02 delivered by the same 
people are accounted for in column 19. 

It is customary that every afternoon the heads of the different service 
departments make out their requisitions for raw material needed in their 
respective departments, to be delivered by the storekeeper the following 
morning. And as these goods are issued, they must be charged to whom¬ 
ever they belong. This is done by copying the issues on the Daily Receiv¬ 
ing Sheet after the invoices for the day are copied on it. 

In lines 17 to 19 of the Daily Receiving Sheet, are given a few store¬ 
room requirements for the kitchen: Artichokes, served as vegetables, should 
be charged to column 9. Navy beans and rice can as well be used for soup 
as for vegetables, and the kitchen requisition always states, if any of similar 
items are served in soup. Besides, the bill “du jour” does not leave us in 
doubt as to the purpose of such raw materials. In our example the bill of 
fare offers navy bean soup and lamb curried in rice, which indicates that 
the navy beans belong to soup, while the rice is to be charged to vegetables, 
tables. 

The cold meat department calls for asparagus and asparagus tips, to be 
served either as vegetables or as salads, therefore, division 9 is to be charged 

















The Silent Adviser to the Caterer 








































































































































































































































Food Control 


11 r 


in this case. The charges for canned vegetables do not offer any difficulties, 
as they all belong to column 9, unless otherwise specified. 

The fruit pantry wants peaches, which of course are sold as fruit, con¬ 
sequently division 11 has to bear this charge. Practically all canned fruits, 
issued to the fruit pantry, also to the cold meat department, where they are 
used for fruit salads, are to be charged to column 11. 

According to the Daily Portion Sheet, ripe olives and sardines are sold 
as relishes; for that reason division 1 is to be charged with these two items. 

The pastry shop calls for pineapple and blueberries. Generally we would 
charge such items to fruit, but since we know that the pastry shop does 
not resell them as fruit, but are used for pies and pastries, the charge has 
to go to column 16. 

The dining room asks for Lea and Perrins’ and horseradish. Lea and 
Perrins’ is used for seasoning meat and fish, and as we sell comparatively 
more meat than fish, meat has to bear the greater part of this charge. I 
consider 3 to 1, as a fair proportion in this case. Horseradish used ex¬ 
clusively for meat, is to be charged to column 6. 

With a little good judgment, it will not be difficult to make correct 
divisions of items, having no direct returns, and we cannot fail in this re¬ 
spect if we follow a certain course. 

First of all, it is necessary to ascertain from, the requisition sheets to 
which service department the article in question has been delivered, be¬ 
cause each of the departments might use the same material for a different 
purpose. For instance, Lea and Perrins’ when issued to the dining room, 
is charged to meat and fish in proportions as stated before, while the same 
item used in the cold meat department is charged to column 13, which 
division gets also the credit for oyster cocktail sauce, of which Lea and 
Perrins’ is an ingredient. 

Horseradish supplied to the kitchen and the dining rooms is to be 
charged to meat, while the cold meat department uses horseradish princi¬ 
pally for oyster cocktail sauce, and as such, division 13, which also gets an 
adequate share from all oyster cocktail sauce served, has to carry this cost. 








113 


Food Control 

Capers used in the kitchen to make caper sauce for meat and fish dishes, 
is to be charged to columns 5 and 6 in proportion to sales, which, in my 
estimation, is about 1 for fish, and 3 for meat, while the cold meat de¬ 
partment uses capers as a garniture for lobster and chicken salad. From 
the Daily Portion Sheet we easily can establish the average daily sales of 
these salads and charge columns 3 and 8 accordingly. As a fair propoi- 
tion, I would charge 34 of the amount to lobster and 24 to chicken. 

Furthermore, you should always consider if there is an allowance made 
for the ingredients in question on your Portion Sheet or not—take soups 
as an instance. There is no division worth while, unless in case of cream 
soups, clam broth and bouillons with the addition of an egg. The question 
may arise, why I prefer to charge okra, sago, barley, dried lima and navy 
beans, macaroni, noodles, rice, etc., direct to soups, instead of charging 
them to vegetables and credit the same division when used in soups. The 
answer will be found in the following examples: 

We use one No. 3 can of okra, worth about 13 cents, for 1 gallon or 20 
orders of soup. Okra used with one cup of soup amounts therefore to not 
quite 24 of a cent. One-half pound of dried lima beans as required for one 
gallon of soup at 1134 cents per pound, is equal to about 34 of a cent P er 
order. One-half pound of navy beans, at 9 cents per pound, to a gallon of 
soup is still less. You will realize that an allowance of 5 cents for above 
mentioned ingredients for each portion of soup sold is not justified, at best 
2 cents per order would be justifiable in comparison with the usual selling 
price of soup. But would it pay to figure with such small fractions? No 
doubt, direct charges to soup for ingredients of such small values, is the 
best solution in this case. 

There are a few ingredients, which are not expensive and always go 
with certain food items. In such cases I certainly would suggest to charge 
them direct at time issued. For instance, currant jelly usually is served 
with poultry, also with roasts, and whenever such dishes are on the bill 
“du jour” jelly should be charged with the poultry or meat, whichever the 
case may be. Chop suey sauce, always goes with meat, molasses with 
baked beans, etc. 

In the cold meat department, Maraschino cherries are to be charged to 
fruit, walnuts to salads, and gelatine to meat, and fish, in proportion. 































_ 





The Silent Adviser to the Caterer 




♦ 


















































































Food Control 


15 


Figuring the cost of cranberries served with turkey on table de hote 
dinners, I have reached the following result: 


75 lbs. Cranberries cost.$12.38 

25 lbs. Sugar cost. 188 

Total.$14.26 


This gives us 14 gallons of cranberry sauce, one gallon equal to $1.02 
or 160 orders, the order costing about ^4 of a cent. In such a case it is only 
advisable to charge the cranberries direct to poultry, but selling turkey a la 
carte, where larger orders of cranberries are required, a credit of 5 and even 
10 cents, according to the selling price of turkey, should be allowed to 
division 11, to which cranberries have been charged previously. 

Salt, pepper, paprika and similar seasonings are used in many different 
dishes and in such small quantities that it is impossible to exactly define 
the charges and credit, as to the different divisions. But as these items do 
not amount to any importance, I think that divisions 4, 5, 6, 7 and 9 should 
share such condiments equally. 

Flour is to be charged to division 13. Though it is a well known fact 
that flour is used in the kitchen for various purposes, for which no returns 
can be expected, but crediting the same division with the receipts of maca¬ 
roni, noodles, spaghetti, etc., we are fully recompensed for the flour used 
in other dishes without returns. 

Sugar is also used in small quantities for various purposes without being 
accounted for, but by receiving a liberal share from the coffee and tea ac¬ 
counts, it is fully covered as to its returns. Besides there are a number 
of dishes where sugar in combination with flour and eggs are used in such 
small quantities that alone, neither one of these raw materials would be 
entitled to any credit, but considering these items as a whole, an allowance 
is fully justified. For that reason I consider division 13 as the most con¬ 
venient place for the sugar. 

Crackers are served with oysters, soup, cheese and salad, also in a 

limited quantity with a bowl of milk or cream, but this does not amount 

to much. According to my experience, soup, using most of the crackers, 

should bear part of the charges, while the balance is to be divided 

equally between oysters, cheese and salad. The purchasing price of 
crackers is 12 cents per pound, six crackers weighing 6/10 of an ounce 








116 


The Silent Adviser to the Caterer 


„ :■ 









■ 





















Food Control 


117 


would cost not quite half of a cent. Such a low purchasing figure is surely 
not entitled to an allowance of at least 5 cents. A direct charge, as men¬ 
tioned above, is undoubtedly the best adjustment in this case. 

The number of groceries which are used in various dishes, and whose 
correct distribution depends entirely on good judgment is but limited, and 
once a fair proportion of these groceries as to credits and charges is estab¬ 
lished, they can be considered as “Standard” for future use. Besides the 
majority of such items have been fully explained in this chapter. 

I feel quite sure that salad oil, olive oil, chili sauce, tomato catsup, 
English mustard, vinegar, horseradish, Lea and Perrins’ and tobasco sauce 
should be charged to division 13, because they are the principal ingredients 
of French dressing, mayonnaise, 1000 Island and Russian dressing, oyster 
cocktail and tartar sauce, etc., which are taken care of on the Portion Sheet 
in division 13, and for which this column gets full credit. The following 
statement, Form 18, will explain the fairness of making similar charges, 
by showing the principal ingredients of the best known and mostly used 
sauces and dressings. 


PRINCIPAL INGREDIENTS OF SAUCES AND DRESSINGS—Form 18 



Salad 

Oil 

Olive 

Oil 

Chili 

Sauce 

Tomato 

Catsup 

English 

Mus¬ 

tard 

Vinegar 

Lea & 
Perrins 

Tobasco 

Sauce 

Horse 

Radish 

Flour 

Butter 

Eggs 

French Dressing. 

x 

X 




X 







Mayonnaise Dressing. 

x 




x 

x 




X 

x 

X 

Thousand Island Dressing. 

X 


X 


x 

X 




X 

x 

X 

Russian Dressing. 

X 



X 









Roquefort Cheese Dressing 

X 

X 




X 







Tartar Sauce. 

X 











X 

Oyster Cocktail Sauce. 




x 

x 


x 

x 

X 




Bernaise. 











X 

X 

Hollandaise. 











X 

X 















After all the bills and storeroom issues are entered on the Daily Re¬ 
ceiving Sheet, and each of its columns totaled, we will find in the first 16 
columns the total charges for each and every food item for the day. For 
instance, according to the Daily Receiving Sheet, we spent on October 6th, 
$6.90 for relishes, $25.00 for oysters, $22.20 for shellfish, $18.60 for fish, etc. 

Column 17 gives the total of goods purchased and food supplies issued 
by the storeroom to the different divisions, amounting to $693.93 for Octo- 














































118 


The Silent Adviser to the Caterer 





































































































. * 
















































































































































Food Control 


119 


ber 6th. This amount does not include articles purchased for the store¬ 
room, whose total $53.60 is marked in thq first half of column 20, but it 
includes the amount of raw material issued $28.39, as shown in the second 
half of the storeroom column. 

Column 18 records the investment in purchased bar goods, which is 
$19.13 on the 6th of October, while column 19 represents the daily pur¬ 
chases of cigars and cigarettes of $135.18 for the same day. 

Column 21 and 22 of the Daily Receiving Sheet are given full consid¬ 
eration in Part 2 of this book. 

The Weekly Receipts Sheet (“Granitz Senior” System) registers the 
total receipts of the week, according to each food item which is illustrated 
in the following form. 


October 1923—WEEKLY RECEIPTS SHEET—Form 19 

“Granitz Senior” 



1 

2 

3 

4 

5 

6 

7 

8 

9 

10 



Oys- 

Shell¬ 









Rel¬ 

sters 

fish 




Ham & 

Poul¬ 

Vege¬ 

Pota¬ 

Day 

ishes 

Clams 

Shrimps 

Fish 

Soups 

Meat 

Bacon 

try 

tables 

toes 

1 

$ 30.10 

$ 37.10 

$ 29.25 

$120.90 

$ 17.10 

$ 331.10 

$ 20.10 

$ 181.00 

$105.60 

$ 47.95 

2 

40.90 

41.30 

36.10 

140.35 

20.05 

355.30 

24.90 

183.15 

123.15 

41.10 

3 

40.85 

39.90 

73.65 

106.50 

22.20 

329.65 

26.15 

150.90 

131.25 

45.30 

4 

45.70 

47.95 

40.15 

157.50 

19.85 

351.95 

27.15 

182.50 

120.35 

49.10 

5 

40.00 

46.60 

57.35 

201.70 

23.10 

333.25 

20.75 

190.65 

119.85 

44.25 

6 

41.20 

55.80 

50.45 

170.90 

24.40 

449.30 

36.60 

242.70 

148.95 

61.30 

7 

24.45 

33.35 

21.10 

62.10 

10.40 

279.80 

14.55 

161.10 

80.00 

27.15 

Total 

$263.20 

$302.00 

$308.05 

$959.95 

$137.10 

$2430.35 

$170.20 

$1292.00 

$829.15 

$316.15 


11 

12 

13 

14 

15 

16 

17 

18 

19 

20 



Dairy 





• 


Number of 



Products 







Guests 



Miscel¬ 


Coffee 

Ice & 




To¬ 

Up-to- 

Fruit 

Cheese 

laneous 

Bread 

Tea 

Pastries 

Total 

Bar 

Cigars 

day 

date 

$ 69.10 

$ 15.85 

$ 201.90 

$ 38.90 

$ 19.50 

$ 150.55 

$ 1416.00 

$ 16.50 

$ 19.10 

780 

780 

71.50 

14.40 

235.15 

42.50 

23.40 

169.95 

1563.20 

21.10 

20.30 

843 

1623 

60.40 

21.95 

199.95 

47.55 

31.20 

136.70 

1464.10 

v 22.90 

23.05 

790 

2413 

75.35 

18.40 

250.65 

40.15 

24.50 

169.30 

1620.55 

24.15 

24.10 

891 

3304 

71.30 

17. 90 

240.20 

40.50 

22.05 

167.49 

1636.94 

20.60 

20.10 

870 

4174 

95.50 

19.15 

300.60 

55.40 

29.20 

205.50 

1986. 95 

26.80 

34.05 

957 

5131 

37.55 

8.90 

121.70 

21.90 

15.05 

145.90 

1065.00 

14.95 

13.55 

630 

5761 

$480.70 

$116.55 

$1550.15 

$286.90 

$164.90 

$1145.39 

$10752.74 

$147.00 

$154.25 



































120 


Food Control 


The necessary figures in the Form, just illustrated, have been obtained 
from the corresponding Daily Portion Sheets shown on the left side of the 
Recapitulation. By totaling these figures, we find that in the given instances, 
the weekly receipts for relishes were $263.20, for oysters $302.00, for shellfish 
$308.05, etc., and that the total receipts for the whole week amounted to 
$10,752.74; these figures must correspond with the up-to-date total of the 
last Daily Portion Sheet for the week in question. 

In column 20 of the Weekly Receipts Sheet, we find the daily number 
of guests, also the total up-to-date. 

The next “Granitz Senior” Form is the Weekly Receiving and Gross Profit 


October 1923 


WEEKLY RECEIVING AND 


L 

j 


1 

2 

3 

4 

5 

6 

7 

8 

9 

n 

e 



Oys¬ 

Shell¬ 




Ham 



s 

Date 

Rel¬ 

ters 

fish 




& 

Poul¬ 

Vege¬ 



ishes 

Clams 

Shrimp 

Fish 

Soups 

Meat 

Bacon 

try 

tables 

1 

1 

$ 7.03 

$12.50 

$17.96 

$41.75 

$ 4.66 

$120.56 


$129.50 

$33.55 

2 

2 

12.15 

34.00 

28.36 

37.31 

6.15 

153.77 

$24.19 

83.75 

44.13 

3 

3 

16.01 

16.50 

6.00 

42.29 

5.11 

178.02 


96.36 

47.45 

4 

4 

5.15 

12.50 

40.76 

67.42 

5.01 

205.32 

29.38 

65.15 

31.43 

5 

5 

22.02 

23.75 

32.88 

45.20 

7.20 

138.32 


56.13 

15.65 

6 

6 

6.90 

25.00 

22.20 

18.65 

6.85 

134.44 

23.93 

102.17 

88.40 

7 

7 










8 

Total 

69.26 

124.25 

148.16 

252.62 

34.98 

930.43 

77.50 

533.06 

260.61 

9 

Inventory—Beginning of 











week. 

33.76 

21.11 

41.33 

41.17 

7.30 

421.90 

19.10 

316.25 

89.10 

10 


103.02 

145.36 

189.49 

293.79 

42.28 

1352.33 

96.60 

849.31 

349.71 

11 

Less—Inventory End of 

23.09 

10.93 

31.96 

22.88 

6.80 

319.76 

16.33 

263.91 

65.76 


Week. 










12 

Actual Consumption. 

79.93 

134.43 

157.53 

270.91 

35.48 

1032.57 

80.27 

585.40 

283.95 

13 

Weekly Receipts. 

263.20 

302.00 

308.05 

959.95 

137.10 

2430.35 

170.20 

1292.00 

829.15 

14 

Gross Profit. 

183.27 

167.57 

150.52 

689.04 

101.62 

1397.78 

89.93 

706. 60 

545.20 



% 

% 

% 

' % 

% 

% 

% 

% 

% 

15 

Steward’s Percentage. 

229.27 

124.65 

95.55 

254.34 

286.41 

135.37 

112.03 

120.70 

192.05 

16 

Total Gross Profit Perctg. 











Sheet, which is but a recapitulation of the totals found in the Daily Re¬ 
ceiving Sheet at the close of each day. 
































Food Control 


121 


The first 19 columns of this sheet are identical with those of the Daily 
Receiving Sheet; their total in line 8, indicates the total weekly issues 
of each of the food items. Lines 9 and 11 represent the inventory figures 
at the beginning and at the end of the week. The former are to be added, 
the latter to be deducted, so that line 12, will give us the actual consump¬ 
tion of raw material for the whole week. By deducting these amounts from 
the weekly receipts, line 13, (figures to be found in line 8 of Form 19), the 
differences represent the weekly gross profits, as shown in line 14. By 
dividing the gross profits by the issues (line 12), we obtain the stewards' 
percentages as expressed in line 15. According to these figures, the 


GROSS PROFIT SHEET Form 20. “Granitz Senior” 


10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

L 




Dairy 







Store¬ 

j 




Prod¬ 







room 

n 




ucts 



Pastries 
















0 

Pota¬ 



Miscel¬ 


Coffee 

Ice 




Re¬ 

Is¬ 

s 

toes 

Fruit 

Cheese 

laneous 

Bread 

Tea 

Creams 

Total 

Bar 

Cigars 

ceived 

sued 

$24.20 

$23.00 

$18.76 

$ 40.48 

$13.02 


$ 61.67 

$ 548.64 

$ 5.11 

$56.10 

$62.90 

$33.14 

1 


36.65 


23.29 

23.41 

$14.00 

52.29 

573.45 

6.90 


21.17 

29.90 

2 

24.20 

28.50 


95.80 

14.27 


54.69 

625.20 

12.05 

17.10 

17.15 

31.09 

3 

6.50 

29.35 

18.65 

104.69 

19.78 


39.32 

680.41 



16.95 

34.16 

4 


11.25 


96.28 

15.61 


49.26 

513.55 



33.80 

19.87 

5 

30.01 

35.08 

3.02 

115.05 

19.42 

14.00 

48.81 

693.93 

19.13 

61.95 

53.60 

29.37 

6 




16.74 

6.40 



23.14 




9.12 

7 

84.91 

163.83 

40.43 

492.33 

111.91 

28.00 

306.04 

3658.32 

43.19 

135.15 

205.57 

186. 65 

8 

37.44 

36.30 

27.75 

531.11 

19.11 

3.50 

148.13 

1794.36 

21.90 

214.35 

492.15 


9 

122.35 

200.13 

68.18 

1023.44 

131.02 

31.50 

454.17 

5452.68 

65.09 

349.50 

697.72 


10 

15.91 

17.96 

19.36 

280.99 

10.00 

1.15 

102.16 

1208.95 

23.60 

249.30 

500.92 


11 

106.44 

182.17 

48.82 

742.45 

121.02 

30.35 

352.01 

4243.73 

41.49 

100.20 

196.80 

196.80 

12 

316.15 

480.70 

116.55 

1550.15 

286.90 

164.90 

1145.39 

10752.74 

147.00 

154.25 



13 

209.71 

298.53 

67.73 

807.70 

165.88 

134.55 

793.38 

6509.01 

105.51 

54.05 


10.15 

14 

% 

% 

% 

% 

% 

% 

% 

% 

% 

% 



15 

197.02 

163.87 

138.73 

108.78 

137.06 

443.32 

225.55 

153.38 

254.30 

53.94 











% 

% 

% 



16 








60.54 

71.77 

35.04 





stewards’ percentage for relishes is 229.27%, which means that for each 
$100.00 invested in relishes, we obtained a gross profit of $229.27. In a 
































Food Control 


123 


similar way an investment of $100.00 in oysters brought a gross profit of 
$124.65. The stewards’ percentage for the week on the total food supplies 
is 153.38%, the bar 254.30%, and cigars 53.94%, while the gross profit per¬ 
centages for the same items, as shown in line 16 are: 60.54% for food sup¬ 
plies, 71.77% for the bar, and 35.04% for cigars. 

The stewards’ percentage earned by the different food items can be 
standardized in the same way as the total gross profit percentage is 
standardized. If the total gross profit percentage is not satisfactory, the 
stewards’ percentages of the individual food items will show at a glance 
which item or items are responsible for the decrease in the gross profit per¬ 
centage. 

According to the Weekly Receiving Sheet, the storeroom (see column 
20) received $205.57 worth of merchandise. If we add the storeroom in¬ 
ventory at the beginning of the week, and deduct the inventory at the end 
of the week, the difference of 196.80 (shown in line 12) is supposed to be 
the total weekly amount of raw material issued by the storeroom. But as 
we can see in the right half of column 20, the storeroom actually issued 
$186.65 worth of raw material only, or in other words, the storeroom short¬ 
age of this week amounts to $10.15. I will admit that in large storerooms 
an average monthly shortage of $20.00 to $25.00 is excusable. This short¬ 
age might be the result of shrinkage, or losses in small fractions, when 
bulk goods are issued, but in smaller storerooms a shortage of $8.00 to 
$10.00 per month should be considered the limit. 

How to obtain the net profit and the net profit percentage for the week 
and for the month on the “Granitz Senior” System of Food Control, is 
fully discussed in the final chapter of Part 2. 



124 


The Silent Adviser to the Caterer 



‘Part II. 


ACCOUNTING 







Accounting 


127 


ACCOUNTING 

Accounting is an art which requires much skill, ability, patience and 
practice to master perfectly. I know accountancy in all its branches per¬ 
taining to service institutions, and will say that accounting is a great ad¬ 
vantage and benefit to any commercial enterprise; it is an absolute neces¬ 
sity. No business concern of any importance can exist without a regular 
set of books, without a reliable bookkeeping system. 

I consider an eating establishment (no matter how large it may be) as 
a retail business; nd merchandise to ship, no bills or statements to send, 
no accounts to be kept, the whole business transaction is a cash proposi¬ 
tion. In the restaurant line the most important feature is the handling 
and preparing of the raw material—the manufacturing part, because this 
is where the profit or loss comes in. The caterers’ business safety, his 
future and success lays, solely in the proper checking of his food supplies, 
to know exactly how much his gross profit ought to be and to keep his 
purchases of the raw material within proper limits, in proportion to the 
receipts. This part of the business is handled most effectively by a proper 
Food Control system, as has been fully explained in Part 1. 

What important information does a business man obtain through his 
bookkeeping? (1) He learns how much profit or loss he has made in cer¬ 
tain periods, say the end of each month, end of each year, etc.; (2) the net 
worth of the business; and (3) proper accounting furnishes him with the 
necessary figures for his income tax report. 

Part 2 and Part 3 of this book are exclusively devoted to show, how 
this important information can be obtained without a knowledge of book¬ 
keeping, without a number of expensive books; a few single sheets is all 
the outfit necessary. Easy to understand, girls of average ability can handle 
the routine, by devoting but little time to this work daily. Futhermore I 
claim that my system will furnish the restaurant man besides the correct 
monthly net profit, with figures, which are not obtained through laborious 
bookkeeping—the approximate net profit for each day. 




128 


The Silent Adviser to the Caterer 



Accounting 


129 


For many years closely connected with the catering field, well acquainted 
with all the ins and outs of the business of feeding the public, I soon came 
to realize that, with the knowledge of the gross profit, there is but a 
short step to the net profit in this line of business. 

The first record to be considered is the Daily Expense Sheet, which, with 
the exception of purchased food supplies, registers all of the expenses of the 
day, called “Operating Expenses.” 


DAILY EXPENSE SHEET—Form 21 

September 15th and 16th, 1923. 



Estimated 

Daily 

Expenses 

Actual 
Expenses 
of Today 

Actual 

Expenses 

Up-to-date 

Light. 

$ 3.00 

$ . 

$ . 

Fuel. 

7.00 



Ice. 

5.00 

7.50 

72.60 

Stationery. 

6.00 

25.00 

56.70 

China. 

4.00 

23.75 

70.05 

Glassware. 

2.00 

6.00 

28.60 

Linen. 

4.00 

28.00 

82.70 

Operating Supplies. 

7.00 

2.50 

91.57 

Miscellaneous Expenses. 

7.00 

7.50 

127.36 

Payroll. 

175.00 

2,602.50 

2,628.50 

Rent. 

27.00 

Interest. 

1.00 

2.00 

16.00 

License, Taxes. 

1.00 

2.00 

16.00 

Repairs. 

6.00 

20.00 

75.50 

Depreciation. 

11.00 

22.00 

176.00 




$ 266.00 

$2,748.75 

13,441.58 











































130 











The Silent Adviser to the Caterer 
















































































' 





















































♦ 






* 

















































































































A ccounting 


13 ! 


DAILY EXPENSE SHEET—Form 22 


September 29th and 30th, 1923. 



Estimated 

Daily 

Expenses 

Actual 
Expenses 
of Today 

Actual 

Expenses 

Up-to-date 

Light. 

$ 3.00 

$ 86.77 

$ 86.77 

Fuel. 

7.00 

201.33 

201.33 

Ice. 

5.00 


144.50 

Stationery. 

6.00 

30.75 

197.10 

China. 

4.00 


111.35 

Glassware. 

2.00 


63.75 

Linen. 

4.00 

6.50 

115.55 

Operating Supplies. 

7.00 

10.15 

209.33 

Miscellaneous Expenses. 

7.00 

18.50 

242.77 

Payroll. 

175.00 

2,594.95 

5,223.45 

Rent. 

27.00 

.800.00 

800.00 

Interest. 

1.00 

2.00 

30.00 

Licenses-Taxes. 

1.00 

2.00 

30.00 

Repairs. 

6.00 


192.15 

Depreciation. 

11.00 

22.00 

330.00 


$ 266.00 

$3,774.95 

$7,978.05 


I have selected the most important operating expenses, the individual 
amounts of which will be of general interest. In miscellaneous operating 
expenses I have included expense items, like insurance, storage, decoration, 
express, postage, donations, etc. In other words, all items not mentioned 
separately are included in the miscellaneous operating expenses. This list 
does not need to be considered standard, as every one can suit himself as to 
good judgment and the necessity of such expense items of a larger amount, 
that should be shown as separate items. Some of the restaurant men may 
spend a large amount for flowers and other kinds of ( decoration; in this 
case it is only natural that decoration should be mentioned as a separate 
item. 

China and glassware can only be considered as expense items, when 
bought in small quantities for immediate use only, otherwise it should be 
handled as addition to furnishings and subject to depreciation. 

Under linen I have included new linens bought, such as towels, table 































132 




— 




The Silent Adviser to the Caterer 




— 




















. 

























































































































































































* 













Accounting 


133 


cloths, napkins, etc., as well as money paid out for laundering same. If the 
restaurant in question has its own laundry, it is necessary to have separate 
accounts, one called “Linen” for the new linen bought and a “Laundry” 
account to which all the expenses of the laundry must be charged. 

The exact meaning of operating supplies has been fully covered in 
Part 1. 

After it has been decided which items shall appear on the, Daily Ex¬ 
pense Sheet, the estimated daily expense figures, shown in the first column, 
should be established. In order to obtain these figures it is well to first 
ascertain the total amounts paid out during the last three months for all 
such expense items as specified on the Daily Expense Sheet; then take an 
average for one month, by dividing the three months total by 3. For in¬ 


stance, paid for fuel in 

June 1923 .$203.36 

July 1923. 207.50 

August 1923. 210.20 

For three months.$621.06 

For one month Yz .$207.02 


Of course the fuel bill for September will not be exactly 207.02, but the 
difference between this amount and the actual amount is taken care of, as 
further explained under “Expense Adjustment Sheet.” In order to make 
figuring easier, a round figure of $210.00 is taken as the average monthly 
consumption of fuel, making $7.00 per day; in the same way we arrive at 
$3.00 for light, $6.00 for stationery, $175.00 for payroll, etc., as the estimated 
average expenses per day. Even in the case of rent, where it figures ex¬ 
actly, say $26.66 per day, we take $27.00 instead for convenience of figuring. 

One concern in point has a loan of $6,500 from the bank, on which 6 
per cent interest is paid, amounting to $390.00 per year, or $32.50 per 
month is included in the estimated expenses at round figures of $30.00 each 
month for the period of the loan. 

Licenses which usually are paid during the first month of the year, in 
this case amounts to $350.00 per year. It would be unfair to charge a single 




















The Silent Adviser to the Caterer 
_ 












» 































■ 



















































































A ccounting 


135 


month with the whole amount, therefore divide $350.00 by 12, equalling 
$29.16 per month. For convenience sake, the license item was figured at 
$1.00 per day, under estimated expenses. 

Purchases of furniture, kitchen outfits, silverware, or any other articles, 
which serve for a length of time should not be charged as full and immedi¬ 
ate expenses, but should go into the furnishings account, and afterward de¬ 
preciated. 

In Part 3 of this book under “Depreciation Sheet” you will find that the 
depreciation for September 1923, amounted to $326.13, this explains why 
I figure depreciation of $11.00 per day. According to the Daily Expense 
Sheets—Forms 21 and 22, $266.00 will be a fair average for the daily esti¬ 
mated operating expenses. 

Referring to the bill book in the Part 1 of this book, Forms 4 and 5, 
mention was made that the second column is exclusively reserved for the 
operating expenses and operating supplies. Transfer these figures from the 
bill book to the corresponding items on the Daily Expense Sheet, where 
they will appear in the second column, marked “Actual Expenses of To¬ 
day.” As the Daily Expense Sheet has only one line for each item on the 
same day, should there be two or more of the same items in the bill book, 
they will have to be totaled first, and then entered on the Daily Expense 
Sheet. In the last column are the actual expenses, up-to-date, or the totals 
of the same items. For instance you bought on 

September 3, 1923, stationery for $ 6.50; will make up-to-date $ 6.50 

September 7, 1923, stationery for 8.25; will make up-to-date 14.75 

September 10, 1923, stationery for 16.95; will make up-to-date 31.70 

September 15, 1923, stationery for 25.00; will make up-to-date 56.70 

This is the way how to obtain at the end of the month, the exact amount 
spent for fuel, ice, stationery, china, etc. 

The following sheet, called: Expense Adjustment Sheet , shows clearly 
how the differences between the estimated and actual expenses has been ad¬ 
justed at the end of the month. 


































































Accounting 


137 


EXPENSE ADJUSTMENT SHEET—Form 23 


September 30th, 1923. 



Estimated 

Expenses 

Actual 
Expenses 
for Month 

Credits 

Charges 

Per Day 

Per Month 

Light. 

$ 3.00 

$ 90.00 

$ 86.77 

$ 3.23 

$ 

Fuel. 

7.00 

210.00 

231.33 

21.33 

Ice. 

5.00 

150 00 

144.50 

5.50 


Stationery. 

6.00 

180.00 

197.10 

17.10 

China. 

4.00 

120.00 

111.35 

8.65 


Glassware. 

2.00 

60.00 

73.75 


13.75 

Linen. 

4.00 

120.00 

115.55 

4.45 


Operating supplies.... 

7.00 

210.00 

209.33 

.67 


Misc. Expenses. 

7.00 

210.00 

242.77 


32.77 

Payroll. 

175.00 

5,250.00 

5,223.45 

26.55 


Rent. 

27.00 

810.00 

800.00 

10.00 


Interest. 

1.00 

30.00 

32.50 


2.50 

License. 

1.00 

30.00 

29.16 

.84 


Repairs. 

6.00 

180.00 

192.15 


12.15 

Depreciation. 

11.00 

330.00 

326.13 

3.87 


Total. 

$ 266.00 

$7,980.00 

$8,015.84 

$ 63.76 

$ 99.60 ! ! 

Net Additional Charge 


35.84 


35.84 








$ 266.00 

.$8,015.84 

$8,015.84 

$ 99.60 

$ 99.60 


Glancing over the Expense Adjustment Sheet you will find, for instance, 
that the light bill for September amounted to $86.77, while it w r as estimated 
at $90.00 per month, which means that the light account was charged $3.23 
too much, which must be credited back. In the same manner a credit of 
$5.50 applying on ice account. Fuel used amounting to $231.33 was esti¬ 
mated $210.00 per month. In this case an additional charge of $21.33 is 
made to fuel account. The stationery bill was $17.10 more than estimated, 
therefore it is increased accordingly. The total of the estimated figures is 
$7,980.00 while there was actually spent $8,015.84, hence, the difference of 
$35.84 should be added to the total operating expenses. 

China, glassware, linen and operating supplies, put into service have no 
more inventory value as stock on hand. But when such goods are purchased 
in larger quantities, and there are some left at the end of the month, either 























































Accounting 


139 


in the storeroom, or at any other place, where merchandise of this kind is 
kept, the stock has to be considered, at the beginning as well as at the end 
of the month. Supposing there was on hand on September 1st, $27.50 
worth of operating supplies, and at the end of the month $32.60 worth of 
the same merchandise, in that case it is necessary to arrive at usage in 


the following manner: 

Operating supplies on hand September 1st.$ 27.50 

add: operating supplies bought during the month. 219.33 

Total.$246.83 

deduct: operating supplies on hand September 30.$ 32.60 

Balance usage.$214.23 


thus using the actual amount of $214.23 for operating supplies used, in 
place of $219.33. 

In the long run it will be found, that the operating expenses do not 
change much. Rent for instance is a fixed amount, light, fuel, ice, china, 
glass, linen, payroll, etc., will show but slight differences, while stationery, 
repairs, and miscellaneous expenses are subject to wider fluctuations, though 
to no serious extent. Some months it might happen that incidentally three or 
four different kinds of stationery have to be replaced, while in the follow¬ 
ing month there may be need for only one or two kinds. Some months 
will have considerable repairs, and some months none. Sometimes unex¬ 
pected expenses will come up among the miscellaneous expenses which will 
raise this account above normal. For these reasons it is advisable to let 
the estimated figures stand for these items, because even if they are a little 
heavier than usual at times, and at other times a little smaller than the 
actual expenses, and so straighten themselves out. But supposing a con¬ 
cern that formerly bought cheap china and glass, decides to purchase a 
better grade of more expensive goods; in that case, it will be compelled to 
change the estimated figures for china and glass accordingly, as soon as 
it determines how much more the cost for the month of these two items will 














. 












The Silent Adviser to the Caterer 


— 




— 















•- 


























































. 


















* 




















V 









































Accounting 


141 


be. Supposing it was found that the more expensive china costs around 
$180.00 per month, the glassware about $90.00, in this case, it will be neces¬ 
sary to raise the estimated expense figure for china from $4.00 to $6.00 per 
day, and the figure for glassware from $2.00 to $3.00, which will increase 
the total to $269.00, in place of $266.00 for estimated operating expenses 
per day. The consumption of ice is usually higher during the summer 
months, consequently it will be necessary to raise the estimated expense 
figure for ice according to the increased consumption. 

In order to learn the net profit for the month we make use of the- 
Monthly Net Profit Sheet, which is illustrated in the following Form: 

MONTHLY NET PROFIT SHEET—Form 24 


1923 

Gross Profit 

Operating Expenses 


Net Profit 


September 

Today 

Up to Date 

Today 

Up to Date 

Today 

Percent¬ 

age 

Up to Date 

Percent¬ 

age 

1 - 2-3 

$ 854.19 

$ 854.19 

$ 798.00 

$ 798.00 

$ 56.19 

3 . 51 % 

$ 56.19 

3 . 51 % 

4 

361.35 

1 , 215 . 54 

266.00 

1 , 064.00 

95.35 

16 . 17 % 

151.54 

6 . 92 % 

5 

454.04 

1 , 669.58 

266.00 

1 , 330.00 

188.04 

25 . 27 % 

339.58 

11 . 56 % 

6 

351.33 

2 , 020 . 91 

266.00 

1 , 596.00 

85.33 

13 . 13 % 

424.91 

11 . 85 % 

7 

364.03 

2 , 384 . 94 

266.00 

1 , 862.00 

98.03 

15 . 63 % 

522.94 

12 . 41 % 

8-9 

664.43 

3 , 049 . 37 

532.00 

2 , 394.00 

131.43 

11 . 93 % 

655.37 

12 . 33 % 

10 

221.98 

3 , 271.35 

266.00 

2 , 660.00 

44.02 

10 . 09 % 

611.35 

10 . 63 % 

11 

329.31 

3 , 600 . 66 

266.00 

2 , 926.00 

63.31 

10 . 92 % 

674.66 

10 . 66 % 

12 

163.66 

3 , 764.32 

266.00 

3 , 192.00 

104.32 

19 . 87 % 

570.34 

8 . 32 % 

13 

387.70 

4 , 152.02 

266.00 

3 , 458.00 

123.68 

20 . 58 % 

694.02 

9 - 31 % 

14 

279.17 

4 , 431.19 

266.00 

3 , 724.00 

13.17 

2 . 42 % 

707.19 

8 . 84 % 

15-16 

787.06 

5 , 218.25 

532.00 

4 , 256.00 

255.06 

21 . 12 % 

962.25 

10 . 45 % 

17 

246.52 

5 , 464.77 

266.00 

4 , 522.00 

19.48 

4 . 06 % 

942.77 

9 . 73 % 

18 

258.88 

5 , 723.65 

266.00 

4 , 788.00 

7.12 

1 . 42 % 

949.89 

9 . 32 % 

19 

291.73 

6 . 015.38 

266.00 

5 , 054.00 

25.73 

4 . 52 % 

975.62 

9 . 07 % 

20 

326.81 

6 , 342.19 

266.00 

5 , 320.00 

46.57 

7 . 72 % 

1 , 022.19 

8 . 99 % 

21 

215.57 

6 , 557 . 76 

266.00 

5 , 586.00 

50.43 

11 . 67 % 

971.76 

8 . 24 % 

22-23 

755 . 28 

7 , 313.04 
7 , 607.02 

532.00 

6 , 118.00 

223.28 

18 . 66 % 

1 , 195.04 

9 . 20 % 

24 

293.98 

266.00 

6 , 384.00 

27.98 

5 . 69 % 

1 , 223.02 

9 . 07 % 

25 

278.85 

7 , 885.87 

266.00 

6 , 650.00 

12.85 

2 . 58 % 

1 , 235.87 

8 . 84 % 

26 

314.58 

8 , 200.45 

266.00 

6 , 916.00 

48.58 

8 . 08 % 

1 , 284.45 

8 . 81 % 

27 

376.76 

8 , 577 . 21 

266.00 

7 , 182.00 

110.76 

18 . 24 % 

1 , 395.21 

9 . 19 % 

28 

364.90 

8 , 942.11 

266.00 

7 , 498.00 

98.90 

15 . 87 % 

1 , 494.11 

9 . 45 % 

29-30 

697.01 

9 , 639.12 

532.00 

7 , 980.00 

165.01 

13 . 55 % 

1 , 659.12 

9 . 74 % 


Less 

24.63 

Plus 

35.84 


Less 

60.47 




$ 9 , 614.49 


$ 8 , 015 . 84 . 



$ 1 , 598 . 65 

9 . 39 % 


This sheet is practically the continuation of the Monthly Purchasing and 
Gross Profit Sheet—Form 8, and should be, by right, in one piece, called 






















A ccounting 


14 ? 


“Gross and Net Profit Sheet/’ These two parts have been kept separate 
for the reasons that it was desirable to have the second half of this sheet in 
“Accounting” close to these explanations. The first column marked Gross 
Profit is a repetition of the last column of the Monthly Purchasing Sheet. 
The next column is for the Estimated Operating Expenses, (which is the 
same for the whole month), that is $266.00 per day, and twice that amount, 
when two days fall together like Saturday and Sunday. Incidentally there 
was on September 3rd, a holiday and the day before a Sunday. That ex¬ 
plains why there was used three times $266.00 or $798.00 on the 3rd day 
in September. It would be inconvenient to change the estimated expense 
figures monthly, according to 30 and 31 days in the month. For that rea¬ 
son, the estimated figures should be based on a 30 day month, and when 
there are 31 days, no expenses will be charged for the last day (the 31st). 

By deducting the operating expenses from the gross profit, we arrive 
at the net profit, as shown in the last double column, the first half of which 
represents the daily net profit, the second half, the net profit to date. Next 
to the net profits are the net profit percentages, obtained by dividing the 
net profit of the day by the receipts for the day, and the net profit up-to-date 
by the receipts up-to-date. For instance, on September the 7th, the net 
profit was 98.03 or 15.63%, meaning that on each $100.00 receipts the 
profit was $15.63. Up to and including the 7th, the net profit was $522.94 
or $12.41 on each $100.00 receipts. There are days, which may show a loss, 
like on September 10th, a loss of $44.02, on the 12th, $104.32, on the 17th, 
$19.48 and on the 21st, $50.43, which figures; are shown in a square, but 
in practice, should be marked in red ink. Some days the receipts are not 
high enough to cover the estimated operating expenses as well as the pur¬ 
chased food supplies, especially if the latter are, as it might happen, con¬ 
siderably heavier than usual; but there is no reason to worry as long as 
the “up to date” net profit shows a high percentage like 10.63%, 8.35%, 
9.73% and 8.24% respectively, as in the case in point. 

The total net profit for the month of September according to the 
Monthly Net Profit Sheet amounts to $1,659.12 or 9.74 per cent. But this 





Accounting 


145 


is not final, on account of figuring with estimated and not actual expenses. 
While there was estimated and charged during the whole month $7,980.00, 
there was actually spent $8,015.84 or $35.84 more. This amount in addition 
to the difference in the inventory of $24.63, totalling $60.47 must be de¬ 
ducted from the net profit which reduces it to $1,598.65, which figures 9.39 
per cent. Such a percentage is considered a very good return. 

By comparing the value of raw material consumed with the net profit, 
we find that by spending $43.54 for the purchase of raw material on each 
hundred dollars receipts, and with the normal operating expenses there is a 
net profit of 9.39% or $9.39 on each $100.00 receipt. 

But besides checking conscientiously the consumption of raw material, 
we also have to watch closely the receipts. 

The following statement will illustrate how much the receipts can in¬ 
fluence the net profit, though the percentual allowance for purchasing raw 
material was strictly maintained and with the same operating expenses. 


CONSUMPTION OF RAW MATERIAL AND NET PROFIT IN 
COMPARISON WITH THE RECEIPTS—Form 25. 


Raw Materia] consumed. .. 
Operating Expenses. 

% 

$ 7,413.17 43.54 
8,015.84 47.07 
1,598.65 9.39 

% 

$ 6,966.40 43.54 
8,015.84 50.10 
1,017.76 6.36 

% 

$ 6,531.00 43.54 
8,015.84 53.44 
453.16 3.02 

% 

$ 6,181.56 43.54 
8,015.84 56.46 
None 

Profit. . . . 


Receipts. 

$17,027.66 100% 

$16,000.00 100% 

$15,000.00 100% 

$14,197.40 100% 



According to the above statement with $17,027.66 receipts the net profit 
amounts to $1,598.65 or 9.39 per cent. With $16,000 receipts, using the 
same quota of 43.54 per cent for purchasing the necessary raw material, 
and with the same operating expenses, the net profit was only $1,017.76 or 
6.36 per cent, and with $15,000 receipts, under similar conditions the net 
profit was reduced to $453.16 or 3.02 per cent. In all three cases the raw 
material is figured in like proportion to the receipts, but with the expenses 
stationary and with less receipts, the net profit decreased considerably. In 
the first case the profit was a very good one, while in the last case, the 
profit was only fair, in spite of the fact that no raw material had been 















146 


The Silent Adviser to the Caterer 




Accounting 


147 


wasted, but instead, had been used to greatest advantage, as the percentage 
of 43.54% had proved to be a good standard. 

The same statement shows another interesting feature, indicating that 
if the receipts were only $14,197.40 per month, no net profit was realizable, 
though the gross profit percentage was satisfactory. This means that $14,- 
197.40 per month or about $473.25 per day profit would have to be made in 
order to cover all your expenses, providing that the standard gross profit 
percentage has been kept up. 

Some of my readers may raise the question of it looking rather un¬ 
natural, that with less receipts the operating expenses had not decreased 
accordingly. It is not claimed that some of the operating expenses could 
not be reduced somewhat with a slower business, especially in the line of 
china, glassware and linen, but such reduction will not amount to very 
much. For the sake of argument, attention is directed to the following 
statement: 


FOOD SUPPLIES AND OPERATING EXPENSES IN COMPARISON 
WITH THE RECEIPTS—Form 26 
with special consideration of Payroll and Net Profit 


Total net Purchases of Food Supplies. . . 
Payroll... 

$ 5,223.45 

30.68% 

16.39% 

$ 7,413.17 

43.54% 

Balance of Operating Expenses. 

2,792.39 






Total Operating Expenses. 

Profit. 



8,015.84 

1,598.65 

47.07% 

9.39% 




Total Receipts. 



$17,027.66 

100.00% 





As will be noted from the above statement, the total operating expenses 
with the exception of the payroll, represent only 16.39 per cent or about 
one-sixth part of the total receipts, including the rent, which is a fixed 
amount; the lights have to burn more or less, the fire must be on all the 
time, and the quantity of ice needed for the ice boxes and other purposes 
can hardly be reduced. Certainly repairs are not made, when not required, 


















Accounting 


149 


nor is money spent for purchasing articles not needed. Supposing there 

9 

is a chance to save a few dollars here and there from the operating ex¬ 
penses, on account of a slower business; it will not be large enough to 
recompense even partly for the loss of profit or patronage. The payroll, 
it is true, eats up a heavy share of the receipts, 30.68 per cent, still it is 
not wise to cut too much on this item; because every man employed in a 
restaurant has a certain duty to perform, a certain work to do, and there 
is only one employee to each position. While it is admissible that, at times, 
when the business is slow, some of the help could be let out, which will 
save a little, though, the amount saved in this way, will not be large enough 
to counter-balance the difference in loss of profit to any extent. In other 
words, there is not much to be expected from the cutting of the operating 
expenses, and the only source from which relief can be expected, is the pur¬ 
chasing account of the food supplies, which represent 43.54 per cent of the 
total receipts. By clever management, by advantageous buying, and by 
closely watching the use of the raw material, the caterer will be able to 
overcome the many difficulties that come up from time to time. 

All of this goes to show that the total gross profit figures are highly im¬ 
portant to every man connected with the catering business, and that a re¬ 
liable Food Control system is an absolute necessity to his business success. 
Food Control is an alarm clock, and if ever the restaurant man falls asleep 
while on duty, he can be sure it will wake him up in time. 

No' doubt the manager of each concern wants to be informed of the 
daily results of the business. It would be too troublesome to herein present 
all the working sheets, instead, it is only necessary to make use of the 
Daily Report of Gross and Net Profit, which is an extract of the principal 
figures of the day, and which will answer these questions fully. 

The receipts and gross profits are found on the Monthly Purchasing 
Sheet in columns 2 7 and 28 respectively; the Monthly Net Profit Sheet 
furnishes the exact net profit and net profit percentage. 

















The Silent Adviser to the Caterer 










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• • 









> 


. * 

' 

■ 








































































Accounting 


151 


DAILY REPORT OF GROSS AND NET PROFIT—Form 27 

Date, Thursday, September 27th, 1923 



Receipts 

Gross Profit 

Net Profit 

Number 

of 

Guests 

Average 
Receipt 
Per Day 

Average 
Receipt 
Per Meal 

Today. 

$ 607.15 

$ 376.76 62.05% 

$ 110.76 18.24% 

510 


$1.19 

Up-to-date. .... 

15,186.96 

8,577.21 56.48% 

1,395.21 9.19% 

13,116 

$624.80 

1.16 

Dividing 

the receipts up-to-date 

of $15,186.96 

by the 

number 

of days, 


in this case, 27, we get the average daily receipts up to and including Sep¬ 
tember 27th which is $624.80. To find the average per capita receipts, or 
amounts per meal served for the day and up-to-date, simply divide the re¬ 
ceipts by the corresponding number of guests, which are recorded daily on 
the Monthly Purchasing Sheet in column 29. 

By dividing $607.15 by 510, and $15,186.96 by 13,116, we find according 
to above report that the average receipts for each meal served on September 
27th was $1.19, while the average meal receipts up-to-and including Septem¬ 
ber 27th is $1.16. The following Form represents the Yearly Gross and Net 
Profit, which has been obtained by adding up the gross and net profits of 
the 12 months in the year. 


YEARLY GROSS AND NET PROFIT SHEET—Form 28 


1923 

Receipts 

Food Supplies 
Consumed 

Per Cent 

Gross Profit 

Per Cent 

Operating 

Expenses 

Net Profit 

PerCent 

January 

$ 16,736.91 

$ 7,029.50 

42. 56% 

$ 9,707.41 

56.44% 

$ 7,991.08 

$ 1,716.33 

10.25% 

February 

15,880.36 

7,027.99 

44.26% 

8,852.37 

55.74% 

7,909.57 

942.80 

5.93%. 

March 

16,390.12 

6,556.48 

40.00% 

9,833.64 

60.00% 

8,116.96 

1,716.68 

10.47% 

April 

16,000.88 

7,038.79 

43.99% 

8,962.09 

56.01% 

7,967.55 

994.54 

6.21% 

May 

15,391.50 

6,633.74 

43.10% 

8,757.76 

56.90% 

8,116.26 

641.50 

4.16% 

June 

14,391.39 

6,612.84 

45.95% 

7,778.55 

54.05% 

7,711.10 

67.45 

4.68% 

July 

14,087.93 

6,525.52 

46.32% 

7,562.41 

53.68% 

7,917.04 

354.63 

2.51% 

August 

17,356.04 

7,411.02 

42.70% 

9,945.02 

57. 30% 

8,121.10 

1,823.92 

10.51% 

September 

17,027.66 

7,388.54 

43.39% 

9,639.12 

56. 61% 

8,015.84 

1,623.28 

9.53% 

October 

17,695.36 

7,391.35 

41.77% 

10,304.01 

58.23% 

8,206.36 

2,097.65 

11.85% 

November 

16,955.10 

7,477.20 

44.10% 

9,477.90 

55.90% 

8,156.49 

1,321.41 

7.79% 

December 

17,335.56 

7,100.65 

40. 96% 

10,234.91 

59.04% 

9,211.71 

1,023.20 

5.90% 


$195,248.81 

$84,193.62 

43.12% 

$111,055.19 

56.88% 

$97,441.06 

$13,614.13 

6.97% 


























152 


The Silent Adviser to the Caterer 









Accounting 


153 


According to the yearly profit statement, as illustrated above, the net 
profit for the different months varies between 4 and 12 per cent, with the 
exception of July, which shows a loss of $354.63 or 2.51 per cent loss. Many 
restaurant men, especially in the large cities have to face a more or less dull 
season during the summer, for the simple reason that while the receipts 
decrease, the operating expenses (especially the mighty payroll) remain 
about the same. If the average net profit is satisfactory, as in this case, it 
would be a questionable business policy indeed to supply drastic means like 
cutting salaries or discharging efficient help in order to better the returns 
while the business is quiet. The result might prove rather harmful. The 
best way in a case of this kind, is to be extremely careful in the buying and 
to watch the use of the raw material very closely, in order to get over these 
bad periods with the least possible loss. 

It will also be noted that the operating expenses in December are un¬ 
usually heavy, and by investigating this matter, it will be found that the 
increase is due to extra remunerations, or similar Christmas gifts. 

The net profit for the year amounts to $13,614.13 or 6.97 per cent, which, 
considering the volume of the business of $195,248.81 can be considered a 
profitable return and a good business success. 

FINANCIAL STATEMENT 

Shortly after the first of the year, the owner of the business should be 
presented with a Financial Statement, showing, besides the net profit for 
the year, the actual net worth of the business. This event is of great in¬ 
terest and at the same time, of great importance to any business man, who 
buys on credit, (and every one is doing it) no matter how good his financial 
standing may be. It would hurt a business man’s feelings, to receive goods 
C. O. D., which is considered a lack of confidence; besides it would not 
only be inconvenient, but quite impossible, especially in the larger concerns 
to operate on a strictly cash basis. It is therefore customary between estab¬ 
lished business houses to extend credit from 10 to 60 days on goods de- 














154 


The Silent Adviser to the Caterer 




















































































* 





* 































* 

































































































Accounting 


155 


livered, according to understanding. Customarily they will inquire concern¬ 
ing the financial standing of their new customers from so-called commercial 
rating bureaus, like Dun and Bradstreefs, who in return approach the firms 
in question for correct information regarding their financial responsibility, 
which is furnished in the form of a Financial Statement. After this infor¬ 


mation is received and verified, the commercial rating bureaus render their 
report. Most established business concerns are rated and furnish Dun & 
Bradstreet’s regularly with their latest Financial Statement. Such a state¬ 
ment enumerates everything the business possesses (assets), and whatever 
it owes (liabilities), and the difference between the two represents the actual 
or net worth of the business. 

In the following form is shown the customary form of Financial State¬ 
ment, with an explanation as to how it is prepared in the easiest and quick¬ 


est way. 


FINANCIAL STATEMENT—Form 29. 


as of December 31, 1922 


Assets 

Current x\ssets: 

Petty Cash Fund $ 257.50 
Cashiers Currency 300.00 
Cash in Bank.. 4,860.96 


Liabilities 

Unpaid Bills .. . .$ 6,956.60 
Loan from Bank. 6,500.00 
Notes Payable... 

Accrued Wages . 


$ 5,418.46 

Inventories: 

Food Supplies. .$ 2,375.50 

Bar Goods. 123.68 

Cigars . 249.93 

Operating Supplies 196.56 

$ 2,945.67 

Fixed Assets: 

Equipment ....$17,545.68 

Silver . 124.37 

Linen . 136.10 

China . 495.36 

Glassware . 102.11 

Carpet . 1,312.50 


$13,456.60 


$19,716.12 

Prepaid Expenses: 

Interest . 

Miscellaneous . 


Net Worth of 

Business. $14,623.65 


Total Liabilities and - 

Net Worth.$28,080.25 


Total Assefs'. 


$28,080.25 

























Accounting 


157 


Assets 

CLRRENT ASSETS: As it would be too troublesome to write out 
checks for every little item, like expressage, postage, etc., it is customary to 
keep a certain small amount of cash in charge of the cashier for such ex¬ 
penses, which is replenished from time to time by drawing a check for such 
cash expenditures. $257.50 in above statement represents the balance of 
this Petty Cash on hand on the last day in the year. 

The cashiers also have a certain amount at their disposal, from which 
they make change for the day, which is called Cashiers Currency, which 
amounts to $300.00 in this case. 

Cash in bank is the balance of the bank book at any given date. The bank 
balance on December 31st, 1922, was $4,860.96, as shown on the Financial 
Statement. Always mention the name of the bank. 

INVENTORIES: Here is stated in separate items, whatever raw ma¬ 
terial and goods for sale that are on hand on December 31st—in the evening 
or rather after the day’s business,—like food supplies, bar goods, cigars, 
operating supplies, etc., the totals of which are taken from the inventory 
book. 

FIXED ASSETS: Under fixed assets are articles which have a longer 
duration of life, like equipment, furniture, fixtures, linen, china, glassware, 
carpets, etc., whose value is steadily decreasing with the years to a certain 
extent, and on which real actual value is determined by a method of de¬ 
preciation. The “Depreciation Sheet” demonstrated in Part 3 of this book, 
furnishes all the necessary information and explains how $19,716.12, was 
arrived at, the amount stated under “Fixed Assets,” in the Financial State¬ 
ment. 

PREPAID EXPENSES: If a loan is due on Febuary the 15th, on 
which the interest was paid in advance, it is only natural that the business 
is to be credited with the amount of interest paid from January 1st, to 
February 15th. Sometimes payments are made on purchases of goods or¬ 
dered delivered at a later date; such payments made in advance are shown 
as assets under “Prepaid Expenses. If the total amount of these expenses 
is insignificant it can be left out altogether from the Financial Statement. 




158 


The Silent Adviser to the Caterer 



Accounting 


159 


Liabilities 

UNPAID BILLS: In order to ascertain this amount, total up all the 
unpaid bills, (due and not due). It is suggested to use two files for current 
bills, one for the paid bills, the other for unpaid bills for the month. 
Monthly bills may be paid on different dates, but there is usually a certain 
day fixed (the 10th or 15th), when all the bills of the previous month are 
paid, with the exception of such bills as have a cash discount allowance, 
and which should be paid within their discount period in order to earn the 
extra profit. When a bill is paid it should be marked how it was paid, 
either by cash or check, and date of payment should be stated on it. Most 
every business concern pays its bills with checks; in that case it is quite 
sufficient to mark the invoice with the number of the corresponding bank 
check. It is not necessary to mail the bill or the statement with the check, 
as the cancelled check is a receipt in itself. After the bills are paid, they 
should be filed away in alphabetical order in the file for “Paid Bills.” Two 
sets of such files are advisable, and whenever the file of the “Unpaid Bills^ is 
empty, it is presumed that all the bills for the month are paid. They can 
be taken out of the file, wrapped up, and marked on the outside of the 
package as follows: “Paid Bills, September, 1923,” etc. This one set of 
files is then ready to receive the unpaid bills for another month. It is ad¬ 
visable to keep the paid bills for at least two years, while it is customary to 
preserve the cancelled bank checks for five years or more. 

If any money is owing to the bank on a note (as in this case) $6,500.00, 
or there are any other notes out, the amounts of such are to be stated under 
“Liabilities” on the Financial Statement. 

ACCRUED WAGES: If there is owing to the help any wages on the 
day the Financial Statement is prepared, the correct amount so due, should 
be shown under “Liabilities.” If the amount is negligible, it can also be 
left off. 

The difference between the total liabilities of $13,456.60, and the total 
assets of $28,080.25, is the Net Worth of the Business, which in this case 
amounts to $14,623.65. 





160 


Accounting 


If the proprietor has other interests, they should also be included in the 
proprietor’s assets and liabilities in the Financial Statement, to make the 
Personal Proprietor-Ship’s Financial Statement complete. If the company 
is incorporated, a separate individual statement should be made. 

In the following illustration I show how we arrive at the Net Profit of 
the “Granitz Senior” System. 

In principle it is identical with Form 24, and is obtained by deducting 
the total of the operating expenses and operating supplies from the total of 
the gross profit, only, instead of using a separate sheet for that purpose, the 
Weekly Report is made to include this result. 


WEEKLY 

Granitz 


Date 



1 

2 

3 

4 


5 





Gross Profit 

Estimated Expenses 


Receipts 

Issues 

Gross Profit 

Percentage 

Daily 

Weekly 

Food Supplies. 

10752.74 

4243.73 

6509.01 

60.54% 

780.00 

5460.00 

Bar. 

147.00 

41.49 

105.51 

71.77% 

5.00 

35.00 

Cigars. 

154.25 

100.20 

54.05 

35.04% 









Total. 

11053.99 

4385.42 

6668.57 

60.33% 

785.00 

5495.00 


No. 

Food Items 

1 

Receipts 

2 

Issues 

3 

Gross Profit 

4 

Stewards' 

Percentage 

1 

Relishes. 

$ 263.20 

S 79.93 

$ 183.27 

229.27% 

2 

Oysters. 

302.00 

134.43 

167.57 

124.65% 

3 

Shellfish... 

308.05 

157.53 

150.52 

95.55% 

4 

Fish. 

959.95 

270.91 

689.04 

254.34% 

5 

Soups. 

137.10 

35.48 

101.62 

286.41% 

6 

Meat. 

2,430.35 

1,032.57 

1,397.78 

135.37% 

7 

Ham. 

170.20 

80.27 

89.93 

112.03% 

8 

Poultry. 

1,292.00 

585.40 

706.60 

120.70% 

9 

Vegetables. 

829.15 

283.95 

545.21 

192.05% 


The figures in column 1 are the totals of the weekly receipts taken from 
the Weekly Receipts Sheet. The second column gets its figures from 










































Accounting 


161 


the Weekly Receiving and Gross Profit Sheet (line 12), while lines 14 
and 15 and 16 of the same sheet furnish the necessary figures for the 
total of column 2 from the respective total in column 1. 

In column 5 we find the estimated expenses for the day, as well as for 
the week. Not knowing the total expenses before the end of the month, we 
must turn to the estimated expenses. Their nature is fully explained in con¬ 
nection with Forms 21, 22 and 23. The estimated expenses for food sup¬ 
plies are $780.00 per day, or $5,460.00 for the week. The daily estimated 
expenses for the bar ($5.00) may seem very low, but in this case the 
man attending to the bar devotes most of his time to pantry work, for which 

REPORT—Form 29 

Senior” System 


6 

Net Profit 

7 

Net Profit 
Percentage 

8 

Proprietor 

9 

Officials 

10 

Net Profit 
Incl. Proprietors 
and Officials 

11 

Net Profit 
Percentage 

1049.01 

9.76% 

25.75 

376.10 

1450.86 

13.49% 

70.51 

47.97% 

1.95 


72.46 

49.29% 

54.05 

35.04% 

3.10 


57.15 

37.05% 

1173.57 

10.61% 

30.80 

376.10 

1580.47 

14.29% 


No. 

Food Items 

1 

Receipts 

2 

Issues 

3 

Gross 

Profit 

4 

Steward’s 

Percentage 

Miscellaneous 


10 

Potatoes.... 

$ 316.15 

$ 106.44 

$ 209.71 

197.02% 

Number of Guests 


11 

Fruits. 

480.70 

182.17 

298.53 

163.87% 

per week. 

5,761 

12 

Cheese. 

116.55 

48.82 

67.73 

138.73% 

Sales average of each 


13 

Dairy Prod.. 

1,550.15 

742.45 

807.70 

108.78% 

meal. 

$1.87 

14 

Bread. 

286.90 

121.02 

165.88 

137.06% 

Cost average of each 


15 

Coffee, Tea. 

164.90 

30.35 

134.55 

443.32% 

meal, gross. 

.74 

16 

Ice, Pastries 

1,145.39 

352.01 

793.38 

225.55% 

Cost average of each 

mptil npf 

1.69 

.18 

275.50 


Total. 

Gross Profit 

$10,752.74 

Percentage. 

$4,243.73 

$6,509.01 

153.38% 

60. 54% 

lllUdl^ ilCt. 

Profit on each meal.. 
Personal. 


reason only a small part of his salary is chargable to bar, which is doing 
but little business. Of course the operating expenses of the bar in this re- 


































162 


The Silent Adviser to the Caterer 






Accounting 


163 


spect should be adjusted to the prevailing conditions. The cigar counter is 
not charged with any operating expenses for the reason that the cashier takes 
care of the cigar sales and the little space occupied by the cigar showcase, 
hardly justifies making a charge for rent. Other places might have large 
stands, selling quantities of cigars and smokers’ articles, often handling 
newspapers, magazines, stationery, etc., with special help employed to 
attend to this business. In such cases the cigar stand should pay its own 
help, and assume its share of all operating expenses, as far as the cigar 
stand is concerned. But all operating supplies bought for either the bar 
stances, if it is desired to ascertain the real profit capacity of these depart¬ 
ments. 

In this case the pastry shop, though producing its own goods—cakes, 
pastries, ice creams—is given column No. 16 and is handled like the rest of 
the controlled food items. But in figuring the pastry shop’s net profit, it 
must be treated like a separate department, and handled in the same way 
as in the case of the bar and cigar departments. 

If we deduct the estimated expenses from the gross profit, we get in 
column 6, of the Weekly Report, the net profit and the net profit percentage 
shown in column 7, which in this case amounts to 9.76% for the food sup¬ 
plies, or a net profit of $9.76 on each $100.00 receipts. The net profit for 
bar goods is $47.97 on each $100.00 taken in, while the cigars brought a net 
profit of $35.04 on each $100.00 receipts. The total net profit of these three 
departments for the week amounts to $1,173.57, or 10.61%. 

The Weekly Report also shows the increase of profit by considering the 
meals of the proprietor (column 8) and those of the officials of the house 
(column 9). In column 10, we get this increased net profit; in column 11, 
the increased net profit percentage, which shows an increase from 10.61% 
to 14.29%, a difference of 3.68 per cent. 

It is not fair to refer to such increased figures as the increases represent 
no actual money received, and the meals of the officials and executives are 
practically a part of their salary; for this reason some concerns figure the 
meals of their help as a part of their receipts, but at the same time charge 
their payroll account with the same amount, therefore, there is no change 
in their actual status. 






Accounting 


165 


Before closing this chapter, attention is directed to a few little items, 
which might be of interest. These are given in the right hand corner of 
the Weekly Report. 

The sales average of each meal (1.87) was obtained by dividing the 
total receipts of food supplies ($10,752.74) by the number of guests served 
(5,761), or in other words, every guest who patronized this restaurant dur¬ 
ing the week, spent for his meal an average of $1.87. The number of guests 
for the week is to be found in column 20 of the Weekly Receipts Sheet. 

There was spent 74 cents for raw material for each meal, found by divid¬ 
ing the total food issues of $4,243.73 by 5,761, the number of guests. 

If we divide the total of the food issues and the operating expenses 
($4,243.73 plus $5,460.00) amounting to $9,703.73 by the number of patrons, 
we get the average total cost of the meal, plus its service and overhead 
cost, namely $1.69. 

If it costs $1.69 to serve a meal, for which we receive $1.87, it netted an 
average net profit of 18 cents each, during the week. 

Under the head “Personal” we find the amount of 275.50, which means 
that the proprietor of the business drew money or bought merchandise for 
his own use, for this amount during that week. These figures are taken 
from the Daily Receiving Sheet—column 22; though such outlays have noth¬ 
ing to do with the business, they are shown on the Weekly Report, solely 
for the proprietor’s information. 

Although this presentation comprises a Weekly Report, I am of the 
opinion that a semi-monthly or even a monthly report would also fully 
answer the purpose, because we can see the receipts and the issues of the 
different food items and their total for each day, and considering the esti¬ 
mated expense figures, we practically have the approximate daily and to 
date net profit as soon as the clerical work is finished. 

I know from experience that some of the store keepers are busy men, 
and if they have to take inventory every week and also the end of each 
month, they are apt to become careless in taking stock. Not so, if they 
have to do this only once or twice a month. And remember, correct in¬ 
ventory figures are necessary for a reliable report. 

However, if you have the facilities for taking inventory once a week, so 







166 
















The Silent Adviser to the Caterer 






































































































































































































Accounting 


167 


much the better, as the obtained weekly figures, can be utilized on the 
Monthly Report. 

MONTHLY REPORT “GRANITZ SENIOR” SYSTEM 

If you care for Monthly Reports only, they should be made in the same 
way as the Weekly Reports. The Monthly Receipts Sheet will contain the 
receipts of 30 or 31 days, instead of 7, and the Monthly Receiving and Gross 
Profit Sheet will record the issues for the whole month. The inventory at 
the beginning of, the month must be added to the totals of the Monthly 
Receiving Sheet, while the inventory at the end of the month is deducted 
therefrom. The difference between the monthly receipts and the monthly 
net issues represents the monthly gross profit, and dividing this by the 
monthly receipts, the result is the monthly gross profit percentage. 

In the Daily Receiving Sheet, column 21, you find the operating expenses 
and the operating supplies, which totals, after the inventories of the operat¬ 
ing supplies are considered, represent the net operating expenses and de¬ 
ducting same from the gross profit, leaves the monthly net profit. Divid¬ 
ing the net profit by the total receipts, gives the net profit percentage for 
the month. 

If you keep Weekly Reports, no details are needed on the Monthly Re¬ 
ports. The totals from the Weekly Receipts Sheets ending October 7, 14, 
21, and 28, and the first 3 items of the following Week’s Receipts Sheet, 
covering the receipts for October 29, 30 and 31, makes the total receipts 
for the month. The same principle should be followed in the issues, which 
are furnished by the Weekly Receiving Sheets. But be sure that you take 
the total issues before the weekly inventories are considered, always found 
on line 8, because in the Monthly Reports the inventories of the beginning 
and end of the month must be taken into consideration. 

The rest of the process in every particular is exactly as previously 
shown. The difference between the monthly issues and monthly receipts 
represent the monthly gross profit, and deducting therefrom the monthly 
operating expenses, leaves the net profit for the month. 

It is suggested to save the Monthly Reports for several years; compar¬ 
ing corresponding months from year to year, will increase your interest and 
will prove of financial benefit to you and your business. 



























168 


The Silent Adviser to the Caterer 










































* 





















































































































1 









Tart III. 


INCOME TAX 










The Silent Adviser to the Caterer 

— 
































































































































































































































































Income Tax 


17 


INCOME TAX. 

Those who are not versed in accounting questions, are often of the 
opinion that the preparation of an Income Tax Report is a very difficult 
task, and would need the help of a tax expert. It is easy to realize that a 
restaurant man, having no knowledge of bookkeeping, would never be able 
to make out his income tax report himself, from a lot of books. But if he 
follows my instructions, and works on the gross and net profit figures as 
explained in Part 1 and Part 2 of this book, he will have no trouble in 
ascertaining the correct figures for this purpose, in fact, he has practically 
all the necessary figures ready; all that he has to do is to pick them out and 
place same on his Income Tax blank in the corresponding columns. In 
order that the explanations herein given may be more easily understood, a 
copy of an Income Tax Report is used, which is an exact duplicate of the 
Income Tax blanks furnished by the Government. These blanks can be 
obtained from the office of Collector of Internal Revenue, also the banks 
have them for their customers’ accommodation. 

This review of the tax report commences with its most important part, 
namely: 

Schedule A. INCOME FROM BUSINESS—Form 31 


1. Total income from business. $195,248.81 

2. Labor . 

3. Material and Supplies.$84,193.62 

4. Merchandise bought for sale. 

5. Other cost . 

6. Plus inventory beginning of year. 3,588.46 

7. Total .$87,782.08 

8. Less inventory end of year. 3,629.24 


9. Net cost of goods.$84,152.84 


State amount of proprietor’s salary included in 
item 10.$3,600.00 
























Income Tax 


173 


Brought Forward $195,248.81 
Other business deductions: 


10. Salary and wages not reported as labor. .$64,306.56 

11. Rent on business property. 9,600.00 

12. Interest on business indebtedness to others 390.00 

13. Taxes on business and business property. . 349.92 

14. Repair, wear and tear. 5,585.65 

15. Bad debts arising from sales... 

16. Other expenses. 17,208.93 


17. Total (10 to 16).$97,441.06 

18. Deductions (9 and 17). $181,593.90 


19. Net Income . $13,654.91 


No. 1. Total income from business: See the total of the first column of 
the Yearly Gross and Net Profit Sheet. 

No. 2. Labor: All expense of this nature is reported under No. 10. 

No. 3. Material and Supplies: The total of column 2 of the Yearly Gross 
and Net Profit Sheet furnishes the necessary figure. 

No. 4. Merchandise bought for sale: Cigars and bar goods purchased, 
should be stated in this line, also any other articles for sale, chewing gum, 
candy, etc. 

No. 5. This applies mostly to manufacturing industries. It would be 
highly impractical in the catering business to separate the different costs. 
In my opinion, the easiest and most reasonable way is to place the total 
of all the operating expenses under line 16. It fully answers the purpose. 

Nos. 6 and 8. These 2 lines call for the inventories of January 1st and 
December 31st; the necessary figures can be found in the inventory book. 

No. 9. By adding the inventory of January 1st and by deducting there¬ 
from the inventory of December 31st will give the “Net cost of goods.” 

Before going into details concerning “Other Business Deductions” on the 
Income Tax blank, it is necessary to prepare the Yearly Operating Expense 
Sheet as illustrated on the next page, and which represents the total of the 
12 “Monthly Expense Adjustment Sheets” Form 23. 













174 


Income Tax 


1923 


YEARLY OPERATING 


No. 


January 

February 

March 

April 

May 

June 

1 

Light. 

$ 80.38 

$ 74.68 

$ 84.86 

$ 81.80 

$ 76.70 

$ 73.45 

2 

Fuel. 

232.85 

226.50 

231.19 

229.12 

230.96 

228.31 

3 

Ice. 

98.00 

98.75 

110.50 

112.75 

124.00 

139.25 

4 

Stationery. 

190.10 

229.30 

212.15 

200.90 

207.55 

170.15 

5 

China. 

107.96 

132.22 

127.10 

129.33 

126. 97 

98.16 

6 

Glass. 

73.55 

67.90 

81.66 

91.80 

78.81 

68.50 

7 

Linen. 

102.16 

125.95 

124.75 

132.25 

138.80 

103.93 

8 

Operating Supplies.. 

209.56 

229.37 

212.58 

227.62 

222.97 

197.95 

9 

Misc. Expenses. 

271.15 

324.48 

331.80 

275.51 

284.48 

192.20 

10 

Payroll. 

5,290. 90 

5,076.10 

5,296.15 

5,194.10 

5,307.55 

5,195.93 

11 

Rent. 

800.00 

800.00 

800.00 

800.00 

800.00 

800.00 

12 

Interest. 

32.50 

32.50 

32.50 

32.50 

32.50 

32.50 

13 

Licenses and Taxes. 

29.16 

29.16 

29.16 

29.16 

29.16 

29.16 

14 

Repairs. 

212.30 

202.15 

182.05 

170.20 

195.30 

121.10 

15 

Depreciation. 

260. 51 

260.51 

260.51 

260.51 

260. 51 

260.51 


Total 

$7,991.08 

$7,909.57 

$8,116.96 

$7,967. 55 

$8,116.26 

$7,711.10 


No. 10. Salary and Wages: Some accountants place the total of wages 
paid to such help as prepare the food, like cooks, bakers, pantrymen, also 
ordinary help, (like dishwashers, potwashers, kitchen helpers, etc.) under 
“Labor” line 2, while the balance, the salary of the administrative and sell¬ 
ing force, consisting of the manager, office clerks, cashiers, checkers, waiters, 
otc., goes to line No. 10. There is no practical reason for separating the 
payrolls in the restaurant business into manufacturing and selling depart¬ 
ments. A common sense method and the proper place for the total of the 
payroll is line 10, “Salaries and Wages.” 

The Yearly Operating Expense Sheet (line 10) furnishes the payroll 
figure. 

No. 11—Rent. 

No. 12—Interest. 

No. 13—Taxes (Licenses). 

The answers to these three lines are also on the Yearly Operating Ex¬ 
pense Sheet, on lines 11,12 and 13 respectively. 




























Income Tax 


175 


EXPENSE SHEET—Form 32 


July 

August 

September 

October 

November 

December 

Total 

Total 

No. 

$ 81.38 

$ 83.70 

$ 86.77 

$ 87.60 

$ 90.40 

$ 92.10 

$ 993.82 



1 

229.55 

229.65 

231.33 

232.77 

230.16 

233.11 

2,765.50 



2 

145.75 

149.00 

144.50 

132.75 

121.50 

109.50 

1,486.25 



3 

160.45 

209.50 

197.10 

156.65 

172.10 

188.15 

2,294.10 



4 

92.20 

101.96 

111.35 

132.29 

124.46 

114.53 

1,398.53 


f $17,208.93 

5 

67.70 

76.55 

73.75 

88.10 

92.72 

76.15 

937.19 



6 

107.86 

116.16 

115.55 

130.10 

139.17 

109.56 

1,446.24 



7 

227.15 

233.10 

209.33 

219.10 

217.50 

206.06 

2,612.29 



8 

267.88 

273.04 

242.77 

262.08 

278.47 

271.15 

3,275.01 



9 

5,301.17 

5,310.17 

5,223.45 

5,377.03 

5,296.91 

6,437.10 

64,306.56 


64,306.56 

10 

800.00 

800.00 

800.00 

800.00 

800.00 

800.00 

9,600.00 


9,600.00 

11 

32.50 

32.50 

32.50 

32.50 

32.50 

32.50 

390.00 


390.00 

12 

29.16 

29.16 

29.16 

29.16 

29.16 

29.16 

| 349.92 


349.92 

13 

113.78 

216.10 

192.15 

200.10 

205.30 

186.50 

2,197.03 

1 


14 

260.51 

260.51 

326.13 

326.13 

326.14 

326.141 

1 3,388.62 

J 

i 5,585.65 

15 

$7,917.04 

$8,121.10 

$8,015.84 

$8,206.36 

$8,156.49 

$9,211.71 

$97,441.06 

$97,441.06 



Before setting down the amount paid out for licenses and taxes, it will 
be necessary to first deduct from this total, the amount paid out for Income 
Tax during the year if such payments were originally charged to Licenses— 
Taxes under the Operating Expenses. This is in conformity with the In¬ 
come Tax laws and rules, which state that Income Tax payments are not 
allowed as a deduction from income, but that all other forms of taxes are 
allowed and deductible. 

No. 14. Repairs, Wear and Tear: Perhaps the one item, which is most 
misunderstood by those filling out their Income Tax Reports, is the “Wear 
and Tear”—the depreciation; and, for that reason there is included in this 
system a method that handles this question in a most practical manner, and 
this record is called th a Depreciation Sheet. With it, depreciation of every 
kind is simply and easily figured, as shown in the following illustration. 


























176 









The Silent Adviser to the Caterer 












































































. 




» 












































































































































Income Tax 


177 


DEPRECIATION SHEET—Form 33 
Part 1 


Date of 
Purchase 

Article 

Cost 

Rate 

Amount of [ 

Per Year 

Depreciation 

Per Month 

1920 Mar. 3 
1920 Mar. 3 

1920 Dec. 2 

1921 June 7 
1923 Sept. 5 

Equipment. 

Furniture. 

Ice Machine. 

Silverware. 

Carpet. 

$ 18,175.80 
8,650.45 
1,450.00 
895.50 
1,575.00 

$30,746. 75 

(Lease) 10 years. 

10 “ . 

10 “ . 

3 “ . 

2 “ . 

$1,817.58 
865.05 
145.00 

298.50 

787.50 

$151.47 
72.09 
12.08 
24.87 2 
65.62 2 


Part 2 


1920 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929 

1930 

10 1,514.70 
10 720.90 
1 12.08 

1,817.58 
865.05 
145.00 
7 174.13 

1,817.58 
865.05 
145.00 
298.50 

1,817.58 
865.05 
145.00 
298.50 
4 262.49 

1,817.58 
865.05 
145.00 
5 124.37 
787.50 

1,817.58 

865.05 

145.00 

8 525.00 

1,817.58 

865.05 

145.00 

1,817.58 

865.05 

145.00 

1,817. 58 
865.05 
145.00 

1,817.58 

865.05 

145.00 

2 302.94 
2 144.18 
11 132.92 

$2,247.68 

$3001.76 

$3126.13 

$3388.62 









Part 3 


Jan. 

Feb. 

Mar. 

April 

May 

June 

July 

Aug. 

Sept. 

Oct. 

Nov. 

Dec. 

Total 

260.51 

260.51 

260.51 

260.51 

260.51 

260. 51 

260.51 

260.51 

260.51 
65.62 

260.51 

65.62 

260.51 
65.63 

260.51 

65.63 

3,126.12 
262.50 

260.51 

260.51 

260. 51 

260.51 

260.51 

260.51 

280.51 

260.51 

326.13 

326.13 

326.14 

326.14 

3,388.62 


In the first part of this form, all property purchased is entered that is 
subject to depreciation, showing date of purchase, name of the article, its 
cost, and its probable duration or expected life. These items are taken 
from the bill book, column marked “Special.” For fixtures and equip¬ 
ment which last for almost unlimited years, the period of the lease is con¬ 
sidered as a proper basis for depreciation. If the lease is for 20 years, it 
would be well to depreciate the total value of such equipment over this 
period (or 5% per year). Should the equipment wear out before the ex¬ 
piration of the lease, the balance can be charged off at time of its replace¬ 
ment. In the case at hand, ten years was taken during which this class of 
equipment is to be charged off, which represents the term of the lease. For 
























































178 


The Silent Adviser to the Caterer 



Income Tax 


179 


furniture, it is advisable to figure on a 10 year depreciation basis, or 10% 
per year. Of course for most of the articles subject to depreciation there 
are no fixed rules laid down by the Internal Revenue Department, and one 
must use his own judgment concerning the life or duration of the property 
in question. If the estimated life on a certain item is only one year, it 
should be depreciated during the 12 months. Of course where any Federal 
Examiners in checking up a report will not allow some of the depreciation 
rates so used, the required charges to conform to their opinion will have to 
be made. It has been the author’s experience that Internal Revenue De- 
u.niment is fully satisfied that china, linen, silverware, etc., should be de¬ 
preciated 33 Yz% per annum, and that it considers the life of a carpet to be 
two years, etc. It is of great advantage to mark after each article the 
yearly and monthly amount of depreciation, which makes figuring much 
easier, particularly where fractions of the year are to be considered. 

In the second part a record is made of the yearly depreciation divisions 
for each item. For instance, the depreciation on equipment valued at 
$18,175.80 for one year is $1,817.58 or $151.47 per month. Beginning with 
1920, when the equipment was purchased, $1,817.58 is apportioned to each 
year for the 10 year period of the lease. Inasmuch as the equipment was 
purchased in March of 1920, only ten months for that year are figured, 
then after figuring nine complete successive years, the remaining two 
months are depreciated as the first two months in 1930. Should the lease 
expire before that time, such balance can be charged at its expiration. 

The figures in front of the amount indicate the number of months to 
be figured during the current year. For instance, the figure 10 on first 
line in the 1920 column means that on the equipment bought in March, 
1920, depreciation should be figured for only ten months. This is the rea¬ 
son for using for the first item in 1920 only $1,514.70 (or ten times $151.47) 
against the other full years of $1,817.58, the eleventh year excepted, when 
only two months or two times $151.47 is used, which together, with the 
ten months of 1920 makes a full year. June 1921 shows a purchase 
of silverware of $895.50, taking a three year depreciation period, namely, 
from June, 1921 to June, 1924, making seven months in 1921, full years 
for 1922 and 1923, and five months for 1924. The carpet bought in Septem- 



180 


The Silent Adviser to the Caterer 



Income Tax 


181 


ber, 1923, with a two years’ duration of life, will be fully depreciated by 
September, 1925. Only four months were chargeable in 1923 (4 times 
$85.62 1 / 2 ) or a total of $262.50; and after charging twelve months during 
the year, 1924, the remaining eight months will come in for depreciation 
in 1925. 

The first and second part of this Depreciation Sheet can be used for 
several years, and when new goods are bought, it is only necessary to fill 
in the later purchases in the usual manner. 

At the beginning of a new year the total amount of depreciation is 
divided into twelve equal parts, as is shown in the third part of the De¬ 
preciation Sheet, as for instance, for the year 1923, the annual totals are 
as follows: 

$1,817.58 

865.05 

145.00 

298.50 

Total $3,126.13 

which, divided by twelve, equals $260.51 per month. Depreciation on carpet 
of $262.50—which is the corresponding share for the year 1923—covering 
only four months, is divided by four to establish a monthly rate, equals 
$65.63 per month, and is placed in the last four columns of 1923, as the fig¬ 
ure 4 in front of $262.50 in Part 2 of the Depreciation Sheet clearly indicates. 
Totaling the items in Part 3 gives the correct depreciation total for each of 
the twelve months, which totals must agree with the depreciation total for 
the whole year, as shown in Part 2, column 1923, namely $3,388.62. This 
is the way to arrive at the depreciation figures shown on the Yearly Operat¬ 
ing Expense Sheet. At the beginning of the year 1923, the first part of the 
Depreciation Sheet contained only one item for each month, namely $260.51, 
but in September, when the carpet was added, this was raised for the suc¬ 
ceeding months to $326.13 per month. 

By adding to the total of depreciation, of $3,388.62 the total of repairs 
for the year, (see line 14 of the Yearly Operating Expense Sheet) amount¬ 
ing to $2,197.03,—$5,525.65 will be the correct amount for line 14, on the 
Income Tax Report “Repairs, Wear and Tear.” The Income Tax blank 






















182 




The Silent Adviser to the Caterer 

— 






— 

















































































































































































































































Income Tax 


183 


also calls for a detailed statement as to how the depreciation figures were 
arrived at. For that purpose use a sheet of white paper, which has to be 
attached to the Income Tax blank, on which must be shown the details in 
the following manner: 

Schedule A. 14 Depreciation taken 



Cost 

Rate 

1923 

Previously 

Equipment . . . 

. ..$18,175.80 

10% (Lease) 

$1,817.58 

$5,149.86 

Furniture . 

... 8,650.45 

10% 

865.05 

2,451.00 

Ice Machine ., 

... 1,450.00 

10% 

145.00 

302.08 

Silverware . .. . 

895.50 

33^% 

298.50 

472.63 

Carpet.. 

... 1,575.00 

50% (4 months) 

262.49 



$3,388.62 $8,375.57 

Cost and rate is taken from the first part of the Depreciation Sheet, 
while the figures of the third and fourth column of above statement are 
furnished by the Depreciation Sheet, Part 2. Column 3 gives the total de¬ 
preciation for 1923, the fourth column represents the total of depreciation 
for the previous years (1920, 1921 and 1922). 

The depreciation can be still more simplified by not using fractions of 
the year, which is also allowable. For instance, if equipment is bought in 
March 1920, say at the cost price of $18,175.80, divide it in ten equal parts, 
one part to each year beginning in 1920. As there are only ten months in 
1920 since its purchase, it will be necessary to divide the yearly depreciation 
figure by ten only, and therefore, the monthly depreciation in 1920 will 
be a little higher than in the following years, when the division for 
this depreciation figure is made on a twelve months basis. In the same 
way depreciation can be figured on the carpet bought in September 1923 
for $1,575.00, namely $787.50 for 1923 and the same amount for 1924. Con¬ 
sidering that; there are only 4 more depreciation months in 1923, simply 
divide $787.50 by four and charge September, October, November and 
December 1923 with $196.87, while in 1924 it will have to be depreciated 
at $65.62 per month. 

No. 15. Bad Debts. In some places well known patrons are allowed 
the privilege of signing their checks for meals served them, which account 










184 


The Silent Adviser to the Caterer 



Income Tax 


185 


they usually pay monthly. Of course this does not amount to much, still, 
if there are a number of “charge” patrons, and some of them do not pay 
their bills and there is no hope to recover the money, it should be considered 
a loss and so put on the Income Tax blank under “Bad Debts,” which acts 
therefore as a deduction from earnings. If there are several of such bad 
debts, it is advisable to list each name and the amount they owe on a sepa¬ 
rate sheet, as a detail for this item, in the following way: 

Schedule A. 15 


Theodor Hyme.$12.15 

Jean Roberts. 2.25 

Lucille Brady. 3.16 $17.56 

only the total amount of $17.56 should appear on the Income Tax Report 
for Bad Debts. 

No. 16. Other expenses: Attach another sheet and enumerate the ex¬ 
penses in detail which are found on the Yearly Operating Expense Sheet, 
and have not yet been considered. 

Light .$ 993.82 

Fuel . 2,765.50 

Ice . 1,486.25 

Stationery . 2,294.10 

China . 1,398.53 

Glass . 937.19 

Linen . 1,446.24 

Operating Expenses. 2,612.29 

Miscellaneous . 3,275.01 $17,208.93 

The total of these items of $17,208.93 is the amount to be entered in the 

Income Tax Report on line 16. 

No. 17 is the total of items from Nos. 10 to 16 or.$ 97,441.08 

No. 18 is the total of items from Nos. 9 and 17 or. 181,593.90 

No. 19 is the total difference between total income (line 1) and the total de¬ 


duction (line 18), leaving a balance of $13,654.91, which is the net profit 
realized from the business during the year 1923. On the same side and 
directly under line 9, appears the question (without a number) : “State 
amount of proprietor’s salary included in item No. 10. If the proprietor 























Income Tax 


187 


draws a certain salary, it has to be stated here. In this case it is $3,600.00 
per year. 

The following Form 34, is the exact copy of the first page of the Income 
Tax blank. 

INDIVIDUAL INCOME TAX RETURN—Form 34 




INCOME 



1 

Salaries, Wages, Commission. . . . 



$ 3,600.00 
13,654.91 

2 

Income from Business or Profession. 

3 

Interest on Bank Deposits, Notes, Mortgages. . . 

4 

Income from Partnership. 




5 

Rent and Royalties. 


6 

Profit from Sales of Real Estate, Stock Bonds. 


7 

Dividends of Stock of Dom. Corporations. 


8 

Taxable Interest on Liberty Bonds. 


9 

Other Income. 




10 

Total Income—Items 1-9. 

17,254.91 

11 

DEDUCTIONS 

Losses by Fire. 

12 

Interest paid. 


13 

Taxes paid. 


14 

Bad Debts. 


15 

Contributions. 


16 

Other Deductions. 


17 

Total Deductions—Items 11-16. 


18 

Net Income. 

17,254.91 

COMPUTATION OF TAX 


19 

Net Income. 

$17,254.91 

27 Normal Tax 4% Item 25.. .. 

28 “ “ 8% “ 26.. .. 

29 Surtax of Item 19. 

$ 160.00 

20 

Less Dividends. 

900.39 

21 

Tax. Int. on Lib. Bonds. 


282.75 

22 

23 

Persons Exemption $2,000.00 
Total of 20-21-22 

2,000.00 

30 Tax on Capital net Gain.... 


31 Total Tax 

1,343.14 

24 

Balance. 

15,254.91 

32 Less IncomeTax, 

25 

Amount, Ta.xa.ble at, 4 Wq . 

F000.00 

paid at once. 





26 

« “ “ 8%.. 

$11,254.91 

34 Balance of Tax. 






No. 1, is the salary taken by the proprietor of the business, which in 
this case is $3,600.00 per year. 

No. 2, is the net income from the business. On the second page of this 
report is stated fully how to arrive at the net profit of $13,654.91. 

It is hardly necessary to make further explanations on the following tax 
report items, as they are quite self explanatory. 

Nos. 3 to 10 refer to incomes of the proprietor from other sources, in- 





























































188 








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The Silent Adviser to the Caterer 

__ 























































































































































































































Income Tax 


189 


come from interests, rent, royalties, profit from sales of real estate, etc., 
while Nos. 11 to 17 provide for deductions for losses suffered by fire, in¬ 
terest and taxes paid, bad debts, contributions, etc., in other words, it is the 
same process for the proprietor’s other income, as demonstrated on page 2, 
income from business. 

No. 18 is the proprietor’s total net income, which is repeated under 
No. 19. 

No. 22 is the personal exemption, which is $1,000.00 for single, $2,000.00 
for married men, and $200.00 for each minor child or dependent ones. In 
this case the proprietor is married but has no children, the exemption there¬ 
fore is $2,000.00. 

No. 23 is the total of items 20, 21 and 22. 

No. 24 is the difference between the total net income and the exemption. 

No. 25, A normal tax of 4% is computed for the first $4,000.00. 

No. 26, A normal tax of 8% is to be figured on amounts in excess of 
$4,000.00 which in this case is $11,254.91. 

No. 27. 4 per cent on $4,000 is equal to $160.00. 

No. 28. 8 per cent on $11,254.91 amounts to $900.39. 

No. 29. Besides the normal tax there is a surtax to be paid on each in¬ 
come amounting to more than $6,000.00. Tables of surtax and instructions 
for calculation are given in the last paragraph of the instruction sheet, at¬ 
tached to the Income Tax blank. The surtax in this case amounts to $282.75. 
No. 31 is the total of Nos. 27, 28 and 29, or the total tax due. 

The income tax report must be filed not later than the 15th day of March 
of the following year, accompanied by either cash, or money order, certi¬ 
fied personal or cashier’s check for the total amount of taxes due. The 
option is given however, of paying the tax in four equal installments. The 
first is to be paid with the filing of the Income Tax Report, the balance be¬ 
coming due in installments three months apart, but the full amount must 
be paid not later than 31st of December of the same year. If the entire 
tax due is not paid at time of filing, mention must be made under No. 32 
of the income tax blank, of the amount paid at the time of filing report. 
No. 34, will be the difference between taxes due and amount paid, or in 
other words, the balance of the income tax still owing. 




190 



The Silent Adviser to the Caterer 








Income Tax 


191 


This review on Income Tax is of course based on the laws for 1923, there¬ 
fore in the event of changes in the law for subsequent years, such changes 
will govern the filing of reports in the future. So far no changes are an¬ 
ticipated for 1923 and 1924. 

And so with the finishing of the Income Tax Report, comes a rest for 
another year. 







SSHfeis*' '■ •** ’-t * ■ ’• ’• 








































































THE MONEY-MAKING 
BILL of FARE 






The Money-Making Bill of Fare 


195 


THE MONEY MAKING BILL OF FARE. 

The bill of fare “du jour,” to which this part is devoted exclusively, is 
the silent salesman of the restaurant. We know only too well, that the suc¬ 
cess of every concern, regardless of its line of business, depends more or 
less on its salesmanship. Of course it is understood, that the quality of 
merchandise must be the very best possible, otherwise, the concern loses 
more customers than their salesman could ever procure. Granting the goods 
are Al, they must be advertised to become known as such, and the best 
advertising medium in most cases is the salesman. 

Therefore, in the restaurant business it is of the highest importance to 
entrust the composition of the bill of fare only to men of such particular 
ability; men who know how to serve your interests right and well. 

The bill of fare make-up is the most important duty of the chef, the 
master of the kitchen, but under all circumstances should he co-operate 
with the steward, if the latter is well versed in figures, because profit figur¬ 
ing is an important phase of the menu, if it is to be truly a “Money Making 
Bill of Fare.” 

By making up the “bill du jour,” we must be guided by the following 
two important viewpoints: 

1. To reduce left overs to the limit. I don’t mean to say by that, that 
the left overs of the previous day have to be used to the best advantage, 
which goes without saying, but what I want to emphasize is, that the chef 
in charge of the bill of fare, must give strict orders to his subordinates as 
to the quantity of each dish to be prepared. Here is where the steward 
comes, into action by furnishing the chef with the necessary figures which 
he obtains from his book of “Standard Food Items” as fully explained under 
“Resume” at close of this Part. 

2. The second principal point in making up the bill of fare, after the left 
overs from the previous day are taken care of, is that only items should be 
represented on the bill of fare du jour, which find favor with the guests, and 
which at the time, are good money makers for the house. I realize, that it 
is impossible to eliminate left overs altogether, but they can be reduced to a 



196 


The Money-Making Bill of Fare 


minimum, by clever arrangements of the menu, and by close figuring. Ihis 
is very important, especially in restaurants where the help is fed from a 
special help-kitchen, and where each bit of expensive food material has to 
be used up to the limit, and turned into money. 

In order to elucidate these points more fully, I present herewith samples 
for one week of the Money Making Bill of Fare, which includes all the prin¬ 
cipal items of the “du jour” bill. 

The figures after soup, fish, meat, vegetables, potatoes and dessert show 

1923 THE MONEY-MAKING 


Gross 

Profit 

Percent¬ 

age 

Monday, August 6th 

Number of Guests: 1,823 

Tuesday, August 7th 

Number of Guests: 1,785 

Wednesday, August 8th 

Number of Guests: 1,619 

Soup. 

. 286% 

Cream of Corn.... 

152 

84% 

Navy Bean.315 

17 4% 

Cream of Tomato... 

284 

174% 



Consomme. 

. 44 

2 4% 

Tomato Bouillon.... 62 

3 4% 

Consomme. 

36 

2% 

Fish. 

. 254% 

Boiled Lake Trout. 

95 

5% 

Baked Filet Halibut 104 

6% 

Steamed Filet Bass. 

76 

4.4% 



Broiled Whitefish.. 

146 

8% 

Steamed Whitefish.. 112 

6% 

Grilled Whitefish... 

126 

8% 

Meat. 

135% 

Grilled Club Steak. 

. 301 

16 4% 

Boiled Brisket Beef.. 222 

12 4% 

Brld Pork T’nderloin 221 

134% 



Stewed Lamb. 

. 176 

9 P 2 % 

Fried Calf’s Liver... 186 

10 4% 

Hungarian Goulash. 

175 

H% 



Pork and Beans... 

. .54 

3% 

Pork and Beans.... 60 

3 4% 

Pork and Beans. .. 

62 

4% 



Roast Pork. 

269 

15 % 

Roast Mutton.114 

6 4 % 

Roast Lamb. 

222 

134% 



Roast Beef. 

175 

94% 

Roast Beef.146 

8 % 

Roast Beef. 

140 

84% 



Short Ribs. 

. 46 

2 4% 

Short Ribs. 52 

3 % 

Short Ribs. 

49 

3 % 

Poultry. 

121% 

Breast of Chicken.. 

. 122 

6 4% 

Chicken Maryland.. 156 

m% 

Chicken, King. 

111 

7 % 

Sweet Entree 


Swedish Apple. 

26 

i y 2 % 

Peaches and Rice... 32 

2 % 

Pineapple Fritters.. 

39 

24% 

Vegetable... 

• 192% 

Spinach. 

436 

24 % 

Creamed Cabbage... 342 

19 % 

Puree of Peas. 

442 

274% 


* 

Fried Parsnips. 

. 201 

11 % 

Mashed Carrots. ... 160 

9 % 

Stewed Turnips. 

130 

8 % 

Potatoes.... 

197% 

Hashed in Cream.. 

312 

17 % 

French Fried.436 

24 4% 

Au Gratin. 

356 

22 % 

Desserts. 

. 225% 

Custard Pudding.. 

362 

20 % 

Stmd. Fig Pudding.. 305 

17 % 

Raisin Pudding. 

320 

20 % 



Apple Turnover... 

610 

33 y 2 % 

Neapolitan Crm Slice 465 

26 % 

Choc. Tree Cake. . . 

410 

254% 


the “Steward’s Percentage,” the nature of which has been fully discussed 


in Part 1, in connection with the Weekly Receiving and Gross Profit Sheet, 
Form 20. 

It will be noted that 2 figures appear after each dish; the first indicates 
the number of portions sold, the second represents the percentage of sales 
based on the number of guests, which are recorded on top of each column. 










































The Money-Making Bill of Fare 


197 


For instance, in the case of cream of corn soup, it will be noted that 152 
portions of this soup were sold on Monday at a per capita attendance of 
1,823 guests, which is 8^%, or Sy 2 guests to each hundred served had cream 
of corn soup. 

We arrive at this per capita percentage by dividing the number of por¬ 
tion sold (152) by the number of guests (1,823). In the same way we 
obtain on Tuesday for halibut a per capita percentage of 6%, indicating 
that six out of each hundred patrons had baked filet of halibut. 


BILL OF FARE—Form 35 


Saturday, August 11th 

Number of Guests: 2,862 

Lentil. 

260 

9 

% 

Clam Broth. 

112 

4 

% 

Broiled Baby Pike 

221 

7 H% 

Stmd. Whitefish.. 

139 

5 

% 

Br. Minute Steak 

396 

14 

% 

Pot Roast. 

196 

7 

% 

Pork and Beans.. 

92 

3 

% 

Roast Ham. 

403 

14 

% 

Roast Beef. 

201 

7 

% 

Short Ribs. 

86 

3 

% 

Breast of Chicken 

133 

4 

% 

Noodles & Prunes 

29 

1 

% 

String Beans. 

337 

12 

% 

Fried Fgg Plant.. 

245 

834% 

Baked. 

495 

ny 2 % 

Bread Pudding... 

599 

21 

% 

3 Jelly Roll. 

738 

26 

% 


Thursday, August 9th 
Number of Guests: 1,728 


Es’nce of Chicken 58 

Bkd. Muskellunge 66 
Boiled Whitefish.. 130 

Wiener Schnitzel.. 272 
Haricot Mutton.. 206 
Pork and Beans.. 57 

Roast Veal. 99 

Roast Beef.166 

Short Ribs. 51 

Chicken Fricassee 202 

French Pancakes.. 36 

Brussels Sprouts.. 391 
Hot Slaw.286 

American Fried... 310 

Tapioca Pudding. 374 
Apple Cake.518 


Friday, August 10th 
Number of Guests: 1,711 


21 % 

Clam Chowder... 445 

26 

% 

3 'A% 

Beef Tea. 52 

3 

% 

4 % 

B. Salmon, Egg S 149 

8 H% 

734% 

Broiled Whitefish 168 

10 

% 


Stmd Fin. Haddie 52 

3 

% 

15 y 2 % 

Beef a la Mode... 205 

12 

% 

12 % 

Stwd. Tripe. 32 

2 

% 

3M% 

Pork and Beans.. 25 

i H% 

5 y 2 % 




10 % 

Roast Beef.188 

11 

% 

3 % 

Short Ribs. 48 

3 

% 

ii y 2 % 

Roast Capon.182 

10K% 


Boiled Chicken.. .117 

7 

% 

2 % 

Eggs Tivoli. 89 

5 

% 

22 y 2 % 

Spaghetti Italian.. 368 

21J4% 

16 y 2 % 

Fr. Fried Onions.. 105 

6 

% 

18 % 

Hash Browned... 276 

16 

% 

21 y 2 % 

Rice Pudding.... 413 

24 

% 

30 % 

Chocolate Eclairs 522 

3034% 


Sunday, August 12th 
Number of Guests: 1,566 


ried Fillet Sole.. 86 5 y 2 % 

aked Stuffed 
Whitefish.156 


12 


10 % 
13 % 
334 % 
734% 
5 % 
834% 
2 % 


Roast Turkey.... 182 1134% 

Beignet Souffle... 22 134% 

Cauliflower Holl... 299 19 % 
Hubbard Squash.. 99 634% 

Lyonnaise. 326 21 % 

Plum Pudding.. . 307 1934% 
CheeseCake. 588 3734% 


The component parts of the “Money Making Bill of baie should be 
assembled in suitable variations, as shown by my sample bills of fare; this 
will make for best results financially and culinarily, as briefly outlined here¬ 
in, though volumes could be written on the subject. 
































































198 




The Silent Adviser to the Caterer 












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7 he Money-Making Bill of Fare 


199 


Soup 

As it can be seen from the steward's percentage, soup is one of the best 
money makers, as a steward’s percentage of 286% is considered “very good.” 
There are many people who never eat soup, and perhaps don’t know them¬ 
selves why. Others discontinue ordering soup, because once or twice it 
tasted more like hot water. Here is where the headwaiter and his staff come 
in for their duty, by recommending soup to guests who for various reasons do 
not order it, saying—“would you like to try our excellent pea soup today,” 
etc. Many satisfied customers are made that way and ask for soup regularly 
thereafter. Do not have more than 2 kinds of soup ready, a thick and a thin 
soup will be quite sufficient, the thin soup more for accommodation, because 
the thick soup is the real seller. If the guest does not like the soup “du jour,” 
let him order a la carte, and charge him accordingly. Serve soup in quanti¬ 
ties of about a medium size coffee cup, and the guest will not skip the 
dessert or something else so easily. 

At the end of the week when you look over the column for soup, you 
will find for instance, that with the exception of clam chowder, which is 
a standard soup for Fridays, the navy bean, the cream of tomato and pea 
soups sold much better than the lentil and cream of corn soup. Here is 
something to decide, but not at once, it may be best to watch results again 
in the following 2 or 3 weeks, and if it is found, that the first mentioned 
soups, or at least part of them are still leading the others, keep the good 
sellers and drop those not in great demand, trying others in their place, 
like potato, onion soup, etc.; until you have altogether 7 to 14 soups for 
a one or two weeks’ run of good sellers. Serve them regularly on respective 
days. All of this on soups refers to first class restaurants only. In some 
of the places which are frequented by patrons whose meal consists chiefly 
of a large bowl of soup with plenty of crackers, a cup of coffee and a piece 
of pie, it is necessary to have three to four thick soups on hand. 





















200 



The Silent Adviser to the Caterer 












































































































































































































































S 




























The Money-Making Dill of Fare 


201 


Another leader as far as profit is concerned, is 

Fish 

I would suggest to pay special attention to this food item, not only be¬ 
cause it is a good money maker, with a steward’s percentage of 254%, but 
also because of its quick and easy preparation and ordinarily with less 
expense. Therefore, fish should be advertised as much as possible, and 
here again is a good oportunity for the headwaiter and the captains to 
prove their selling abilities. 

Whitefish, of course, being considered the most delicious fish, should be 
on the bill of fare every day. Despite the fact, that fish in general is a good 
money maker, it is imperative to pick out the best sellers, and put the 
various kinds to the test in the same way as we did with the soups. 

The records also show for instance, that boiled salmon with egg sauce 
and broiled baby pike sold best. Considering that Friday is a so-called 
“Fish day,” it will be necessary to try boiled salmon with egg sauce on 
some other day of the week, to ascertain if this kind of fish is really in 
good demand. 

It is not sufficient to know which fish or any other food item sells best, 
it is also necessary to find out what it costs us to produce same, because if 
a certain food item, though in great demand, is too expensive to prepare, 
it will avail us nothing. From the proven good sellers we can select those 
which yield the greatest profit. 

To ascertain the cost of fish is very easy. Considering that about 25% 
is lost through cleaning and shrinkage, we have to figure as a good average 
with one pound of raw fish per portion. 

Meat 

Meat is a universal dish, and a p. excellent seller, but more of a necessity 


than a money maker. 





202 


The Silent Adviser to the Caterer 




The Money-Making Bill of Fare 


203 


The following statement shows how much more meat is consumed in 
comparison with its substitutes, and the number of guests preferring meat 
to poultry and fish. 


COMPARATIVE CONSUMPTION OF MEAT, POULTRY, 
FISH AND SWEET ENTRIES—Form 36 


1923 

Monday 
August 6 

Tuesday 
August 7 

Wednesday 
August 8 

Thursday 
August 9 

Friday 

AugustIO 

Saturday 

Augustll 

Sunday 

August12 

Total 

Total Numbers 









of Guests.. .. 

1,823 

1,785 

1,619 

1,728 

1,711 

2,862 

1,566 

13,094 

Meat. 

1,021 

780 

869 

851 

550 

1,374 

508 

5,953 

Poultry. 

122 

156 

111 

202 

299 

133 

182 

1,205 

Fish. 

241 

216 

202 

196 

317 

360 

242 

1,774 

Sweet Entrees. 

26 

32 

39 

36 

89 

29 

22 

273 

Total No. of 









Dishes du Jour 
A la carte 

1,410 

1,184 

1,221 

1,285 

1,255 

1,896 

954 

9,205 

3,889 








Total 

13,094 


As per above statement, out of 1,823 patrons on Monday, 241 ate fish, 
and 122 ordered poultry, while 1,021 had meat, in other words, the number 
of guests who ordered meat was about four times as large as that of the 
fish consumers, as far as the bill “du jour” is concerned; the difference be¬ 
tween meat and fish consumption a la carte is still higher in favor of meat. 

Though the demand for meat is great, its returns are rather moderate; 
its stewards percentage averages 135 per cent. 

The Gross Profit On a Full Loin, presented on pages 204-205 illustrates 
the average profit that can be expected from a full loin. 

According to this statement the tenderloin produces a steward s per¬ 
centage of 131%, which is quite a moderate return, while the sirloin 
strip with 102% proved to be less profitable. If the sirloin strip is not con¬ 
scientiously handled, or all the steaks not utilized, it will still more affect 
the meat account. 

Filet Mignon is a great seller according to the sample bill of fare, still 
it has no place on the “du jour” bill on account of its small returns, unless the 
price can be raised sufficiently without hurting the sales and not leaving too 
much on hand. 




























204 


The Money-Making Bill of Fare 


GROSS PROFIT STATEMENT 

73 lbs. Loin @ $ .38—$27.74. 


Weight 


Name of Meal 


Cost 

32 lbs. 

Butt. 


.$ .25 

$ 8.00 

16 “ 

9 lbs. Meat for Steaks 

163/£ “ “ “ Pot Roast 

6V 2 “ Bones 

32 lbs. 

Sirloin Strip. 

.80 

12.80 

sy 2 “ 

Tenderloin. 



5.95 

4 y 2 “ 

Flanks. 


10 

.451 

.10/ 

i “ 

Trimmings. 



6 M “ 

Suett. 



.33 

1 1 

sy 2 “ 

Bones. 



73 lbs. 




. 1 J. 

$27.74 


The tenderloin can be utilized to greater advantage though in using it 
for minute steaks, which according to the sample bill of fare is in strong de¬ 
mand. Tenderloin weighing Sy 2 pounds at 70 cents, worth $5.95, will pro¬ 
duce about 17, eight ounce minute steaks at $1.00, amounting to $17.00, 
yielding a gross profit of $11.05 or 186 per cent, which is quite favorable, 
on the supposition that all the minute steaks have been sold. 

But then what makes the full loin pay? The butt, which yields accord¬ 
ing to Form 37, 380 per cent, if all of it has been fully utilized. Both the 
club steak, as well as the beef a la mode, as the sample bill of fare proves, 
are good sellers. Even if only the greater part of these dishes have been 
sold, the margin of profit is still large enough to counterbalance the mod¬ 
erate profit, or the slight losses on the steaks. 



















The Money-Making Bill of Fare 


205 


OF FULL LOIN—Form 37 


Produced Sales 

Receipt 

Gross 

Profit 

Steward’s 

Per¬ 

centage 


$38.38 

$30.38 

380% 

18 Small Steaks.$ .75 $13.50 

33 Orders of Pot Roast.75 24.75 




0}/2 lbs. Bones.02 .13 




2 Single Sirloin Steaks. 1.25 2.50 

25.80 

13.00 

102% 

8 Double “ “ . 2.50 20.00 




3 Minute “ “ .1.10 3.30 




11 Filet Mignon. 1.25 

13.75 

7.80 

131% 

7 Orders Hash (Meal Value)- .40 

2.80 

2.25 

409% 

51% lbs. Suctt, . 06 

.33 



51% lbs. Bones .02 

.11 




$81.17 

$53.43 

192 y 2 % 


Wiener Schintzel is in great demand. Using for that purpose a leg of 
veal weighing about 18 pounds at 20 cents, equaling $3.60, will produce, 
after proper trimming, 7 J / 2 pounds of meat, or 15 steaks, selling at 7 5 cents 
per order, amounting to $11.25. The gross profit of $7.65 or 213 per cent, 
is a mighty good return. Such and similar items are to be selected for the 
“du jour” bill, in order to get good results. 

Broiled pork tenderloin, is another favorite dish and at the same time, 
a good money maker, and as such well suited for the bill “du jour.” One 
half pound of pork tenderloin at 60 cents the pound, and 30 cents per order 
shows a return of 90 cents. The gross profit in this case is 60 cents or 
200 per cent. 

Pork and beans though in moderate demand, are very inexpensive to pre- 




























7 he Money-Making Bill of Fare 


207 


pare, therefore good money makers, and should be a daily item on the bill 
du jour.” This sort of dish suits the more economical patrons. The selling 
price should take care of the profit. 

Stewed honeycomb tripe does not sell well, and if poor results continue 
in the following weeks, simply drop it. Do the same with any other dish, 
for which there is no satisfactory demand, or which does not show a good 
enough steward's percentage. 

The financial results of roasts are satisfactory with the exception of 
roast beef. A 37 pound rib of beef at 28 cents equalling $10.56, will cost, 
after deducting 90 cents for the shortribs, $9.46. In return we get 20 orders 
of roast beef at $1.00 amounting to $20.00; the difference of $10.74 represents 
the gross profit, which is equivalent to 113 per cent, and this poor return is 
based on all of the roast beef having been sold. But this is not always the 
case, as left-overs are mostly sold as roast beef hash with a poached egg, 
reducing the gross profit still more. Another disadvantage of roast beef in 
comparison with steaks, is the larger bulk preparation in advance, but this 
can be partly remedied by the following method. 

By looking over the weekly sales of roast beef, it will be found that 
daily sales of roast beef vary from 140 to 200 portions. If these sales figures 
hold true for 2 to 3 weeks, they willj indicate on a basis of 20 orders to 
the rib, that the “needs” are as follows: Tuesday 7, Thursday 8, and Satur¬ 
day 10 ribs, etc., and the kitchen should prepare accordingly. Rather run 
short than to have too much on hand, in order to avoid losses. This does 
not overcome the left-over roast beef situation, but surely will reduce same 
to a minimum. 

In glancing over the meat situation again, we find that some kinds have 
but poor returns, while the results of others are satisfactory, even good, 
but depend on skillful cutting, with the expectation that all cut and pre¬ 
pared meat is properly utilized. It seems, that under this condition meat 
would bring too moderate a return, because we all know that meat cutters, 
and men in charge of slicing and dishing up cooked meats, are not always ex¬ 
perts, and only too frequently is too much prepared meat left over. How¬ 
ever, meat can be made profitable by tastefully prepared and well recom¬ 
mended dishes, like beef a la mode, braised beef, pot roast, etc. Further- 



























208 


-- .. . — 


The Silent Adviser to the Caterer 

_ 








_ 



























































- . > 


























































































































































The Money-Making Bill of Fare 


209 


more, there are the different stews, goulash, irish stew, ragout du beuf, etc., 
which are not only first class scrap utilizers, but yield a mighty good 
steward’s percentage, from 300 to 400 per cent, which will help greatly to 
make the meat account a paying proposition in spite of its many handicaps. 

The average percentage on poultry is about the same as on meat and 
therefore should be handled with great care. 

In the line of chicken entrees we find on the bill of fare Chicken Mary¬ 
land at $1.75, fricassee at; $1.50, and country style at $1.50 as the biggest 
sellers. Using 2pounds chicken for that purpose at 34 cents gives two 
orders, on which the steward’s percentage, considering their garnitures, will 
be for fricassee and country style, 187%, on chicken Maryland about 198%. 

The real money makers in the line of poultry are chicken flakes. Using 
6 pound hens at 32 cent a pound, will yield, after cooking and necessary 
trimming, including the second joints, 1J4 pounds of flakes, and figuring 3 
ozs. to the order, will yield about seven orders of chicken a la King at 
$1.00; this means $7.00 receipts against $1.92 issues or a steward’s percentage 
of 264%. Even if we have to allow a few per cent for ingredients, it repre¬ 
sents a very good return. 

In preparing chicken flakes the second joints of the hens, as mentioned 
above, can be used together with the white meat, for the reason that the 
dark meat in this case is very juicy and sweet to the taste, and being of a 
very light color, the difference is hardly noticeable. Still it sometimes pays, 
to use young hen turkeys, about 9 pounds, in place of chicken, if the price 
of turkey in proportion to other fowl is considerably cheaper at the time in 
question. Chicken flakes can be prepared in many different ways, and 
should be well advertised, as they are excellent money makers and con¬ 
tribute much in increasing the general percentage on poultry. 

Sweet Entrees 

According to the sample bill of fare, sweet entrees do not seem to be 
very popular. If that is the case I would suggest to cut them out alto¬ 
gether, and replace same with something else—for instance egg dishes, 
which might prove to be better money makers. 

Vegetables, Salads and Potatoes 

As the gross profit percentage figures show, these dishes are producing 















The Silent Adviser to the 

— 


Caterer 

_ 












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' 


















































The Money-Making Bill of Fare 


211 


a good profit, and it would be advisable that your dining room staff makes 
it a point to see that with each meat and poultry dish at least one order of 
vegetable or potatoes and salad is served. Tfiis will help to raise the total 
gross profit percentage considerably. 

It is quite necessary to have fresh vegetables and fruits as soon as they 
are available, even if they have to be sold at a smaller profit in the first few 
days, as afterwards the profit of these food items will be more than enough 
to even up the difference. 

If the bill of fare shows that cauliflower, Brussels sprouts, puree of peas, 
spinach, etc., are much in demand and the cost to produce them accordingly 
low, serve such vegetables twice or three times a week, preparing them in 
different ways. The same is true of potatoes; however, mashed and baked 
potatoes should be daily items on the bill of fare. 

Dessert 

Desserts are good money makers, especially puddings, which do not cost 
much to prepare, and sell nearly for the same price as French and other 
pastries. There are many people who would go a long way to get a piece 
of fine pastry. Many new guests can be attracted in this way, and places 
specializing in pastries enjoy a steady business and large profits. Watch 
the demand for your pastries closely by selecting and serving the right kind. 
According to Form 35 apple turnovers, apple cake, cheese cake, etc., are a 
success, and should be on the bill du jour at least once a week; pies, the 
national pastry, should be on hand at all times, well assorted, as there is 
always a demand for them, with fairly good returns. 

Coffee 

Coffee is the King of moneymakers in the catering business. Use not 
only good grades but see that it is uniformly made and at frequent inter¬ 
vals to insure palatability and freshness at all times. Entrust this im¬ 
portant duty to dependable employees w T ho are well versed in coffee making. 

That delicious aroma, zesty and flavored beverage called coffee shows 
not only the best returns, but a fresh, good coffee is the most successful 
advertising medium a house can have. 


















The Silent Adviser to the Caterer 












































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The Money-Making Bill of Fare 


213 


Large Receipts Do Not Always Mean Success. 

The greatest mistake the restaurant man can make, is to “think” that 
because the receipts are large, he has a wonderful business; instead of fig¬ 
uring the costs, and the gross profit percentage, in order to see what the 
returns on the receipts amount to. Such illusions may lead to disappoint¬ 
ment, if not to total failure. 

I wish to make it clearly understood that I do not pretend that this part 
of my book is a definite lesson in meat cutting. It is not intended to stan¬ 
dardize portions or selling prices, which is an individual task for every 
restaurant, and depends on various conditions and circumstances. 

The figures given in Part 4, as to number of cuts, cost, and selling prices 
are used in a general way, to illustrate how to use the “Money Making Bill 
of Fare” to the very best advantage. 

Resume 

In making up the “Money Making Bill of Fare” I would suggest to 
follow closely the following principles: 

First take into consideration the left-overs of the previous day which 
the “Money Making Bill of Fare” will reduce persistently. 

As a starter, place such items on the bill du jour, of which you feel your 
patrons may like, but use a large variety, and change the different items 
daily. 

Repeat the same bill during the next week or two, and if you find that 
the best sellers of the first week are still the leaders, ascertain their gross 
profit percentage. 

If the returns on food items in great demand prove to be satisfactory 
financially, they become the “Standard” items for the “Money Making Bill of 
Fare,” the best of which are called “Preferred.” I would suggest to have 
all standard items entered in a book in alphabetical order in the following 
manner: 

Name of dish, number of portion sold, (sales percentage), also stewards 
percentage, and mark “Preferred” standard items with a star (*), meaning 
that, these items should be on your bill twice a week, instead of only once. 

Food items in great demand though poor money makers, should be cut 
out, or tried again by raising their selling prices accordingly. 



214 


The Silent Adviser to the Caterer 




The Money-Making Bill of Fare 


215 


There are two ways to use such selected “Standard” items, namely: 

1. Repeat the same items every week, always on the same days, adding 
daily one c\r two new dishes, for a tryout. 

2. Select daily from the standard items those, which appeal to you best. 

By making up the bill of fare the chef should mark after each dish the 

quantity to be prepared. The Book “Standard Food Items” should be fur¬ 
nished him with the necessary information. Supposing for instance, there 
is goulash on tomorrow’s bill, on which, according to the book, the average 
is 135 sales. Knowing that one gallon of goulash gives 16 orders, the 
quantity to be prepared is about S T / 2 gallons. 

Rather run short on some dishes, than have too much left over. No 
guest will ever walk out, because you were out of his first selection; he will 
cheerfully order something else, especially as the “Money Making Bill of 
Fare” is composed of only popular sellers of food items which your guests 
like. Much left-overs on the other hand, means a loss. 

Are the Old Days Gone Forever? 

We hope not. Times have changed considerably. Years ago restaurant 
men did not worry, if the profit on food was small or no profit at all was 
obtained on food, as long as beer and liquor made up for everything fully. 
The guests of those days were not so particular as now-a-days, because with 
a good Manhattan or Dubonnet cocktail to start with, and fine wines and 
beer to go with their roasts, they did not; notice the quality of foods so 
much. But since prohibition the guest seeks consolation in his meals, he 
does not merely want to eat a good meal, he wants to enjoy it. The chef 
and his staff have to use all their skill and art to successfully tickle their 
patrons’ palates. 

The restaurant is a business like any other commercial or industrial en¬ 
terprise, and the proprietor is equally entitled to a fair profit and return on 
his investment. The competition is keen and he cannot always cut the poi- 
tion or raise the prices in his own sweet way. The only salvation for him 



216 


The Silent Adviser to the Caterer 




The Money-Making Bill of Fare 


217 


is to save wherever he can, to cut the issues to the limit, and to see that 
nothing is wasted, but that each atom of precious food is used up properly, 
turned into money. Every move of the kitchen has to be watched closely, 
as every cent counts and this can be attained only through a reliable and 
successful controlling system under a correctly constructed “Money Making 
Bill of Fare.” 



218 
















